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2014 (6) TMI 975 - AT - Income TaxDenying exemption/approval u/s.10(23C)(vi) - non maintainability of appeal being not as per the provisions of Section 253(1) of IT Act - Held that - As in terms of the provisions of Section 253(1)(c) an order passed by Chief Commissioner of Income Tax u/s 272A is subject to appeal. As per Section 253 of IT Act, any assessee aggrieved by the orders; as listed therein, may appeal to the Appellate Tribunal against such order. In the sub-clause, there is a list of orders against which an appeal can be filed before the Appellate Tribunal. On examination of all those clauses, we have noted that there is no provision for filing of an appeal against an order passed u/s.10(23C) of IT Act. As far as the written submissions filed by the assessee, the same are on merits of the case. But in this situation, we are not in a position to hear and decide this appeal on merits; therefore, the contentions as raised in those written submissions being beyond our jurisdiction, cannot be adjudicated upon. Few case laws have also been cited but all those judgments are passed by Hon ble High Courts under Writ jurisdiction. Therefore, this appellant can seek redressal from that forum and not from the Tribunal. Resultantly, we hereby dismiss this appeal in limine being not maintainable before the Tribunal. - Decided against assessee.
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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