On the router create an extended ACL, for example:
access-list 100 permit any any eq smtp. Type 'show logging' and verify you have logging level of debugging set for either the console, monitor or buffer. If not, set the appropriate level using the 'logging buffer 7' (this will store the log to the routers log) or 'logging monitor 7' (this will present the data to a telnet session)
On your router, type 'debug ip packet 100'. and retry your SMTP test.
If your is receiving the SMTP packet and forwarding it you will see something like the following:
Mar 15 10:14:55.716: IP: tableid=0, s=145.227.36.2 (FastEthernet0), d=212.44.60.
20 (Dialer0), routed via RIB
Mar 15 10:14:55.716: IP: s=62.60.105.63 (FastEthernet0), d=212.44.60.20 (Dialer0
), g=212.44.60.20, len 48, forward
Mar 15 10:14:56.256: IP: tableid=0, s=145.227.36.2 (FastEthernet0), d=212.44.60.
20 (Dialer0), routed via RIB
Mar 15 10:14:56.256: IP: s=62.60.105.63 (FastEthernet0), d=212.44.60.20 (Dialer0
), g=212.44.60.20, len 48, forward
Mar 15 10:14:56.756: IP: tableid=0, s=145.227.36.2 (FastEthernet0), d=212.44.60.
20 (Dialer0), routed via RIB
Note the 'forward' remark in the output. This proves the router is forwarding the SMTP packet.
Disable the debug using the 'undebug all' command.