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2014 (6) TMI 975 - AT - Income Tax


Issues:
1. Appeal against rejection of approval u/s.10(23C)(vi) of IT Act.
2. Maintainability of the appeal under Section 253(1) of IT Act.

Analysis:

Issue 1: Appeal against rejection of approval u/s.10(23C)(vi) of IT Act

The appeal before the Appellate Tribunal arose from the order of the Chief Commissioner of Income Tax, Baroda, dated 13.07.2010, where the approval sought by the Trust under Section 10(23C) of the IT Act was denied. The Chief Commissioner observed that the Trust's activities, as per the trust deed and application, did not align with the educational purposes required under Section 10(23C)(vi) of the IT Act. The appellant contested this rejection on the grounds that the Chief Commissioner's order was contradictory to law and facts, and that the denial of exemption was arbitrary and unjustified. The appellant argued that the Trust's activities were solely directed towards educational purposes, warranting the exemption approval under Section 10(23C)(vi) of the IT Act.

Issue 2: Maintainability of the appeal under Section 253(1) of IT Act

The Revenue raised a preliminary objection regarding the maintainability of the appeal, contending that it did not align with the provisions of Section 253(1) of the IT Act. The Revenue argued that the order passed by the Chief Commissioner of Income Tax under Section 272A was not subject to appeal under Section 253 of the IT Act. The Tribunal noted that while the appellant had submitted written submissions and case laws for consideration, the appeal did not fall within the scope of orders appealable before the Appellate Tribunal as outlined in Section 253. The Tribunal highlighted that there was no provision for filing an appeal against an order passed under Section 10(23C) of the IT Act. As the appeal was beyond the Tribunal's jurisdiction and the case laws cited were under Writ jurisdiction, the Tribunal dismissed the appeal in limine, declaring it as not maintainable before the Tribunal.

In conclusion, the Appellate Tribunal dismissed the appeal in limine, citing the lack of jurisdiction to adjudicate upon the appeal against the rejection of approval under Section 10(23C)(vi) of the IT Act. The Tribunal emphasized that the appeal did not fall within the scope of orders appealable before the Tribunal as per Section 253 of the IT Act, leading to the dismissal of the appeal on the grounds of maintainability.

 

 

 

 

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