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2014 (1) TMI 1078 - AT - Income TaxNon-payment or payment of short fee for filing appeal before ITAT - whether CIT(A) erred in holding that the appellant is not eligible for exemption u/s 11 of the IT Act when the appellant was pursuing the application for registration u/s 12A and when ultimately the assessee was granted registration u/s 12AA of the Act - Held that:- The figure that determines the quantum fees payable and it relates to the quantum of total income computed by the Assessing Officer to which the appeal relates - The income of the assessee relates to income determined by the Assessing Officer, which is more than Rs. 2,00,000 - Being so, the fees payable is 1% assessed income subject to a maximum of Rs. 10,000 - The word 'in the case to which the appeal relates' in clause (a), (b) and (c) of section 253(6) should be understood so as to cover all appeals, which are filed in the case of the assessee where the appeal is filed against the order which is based on quantum of income assessed - In the present case, the appeals are untenably connected with the assessment order, with the total income computed by the Assessing Officer. The assessee may be seeking exemption u/s 11, but, it does not form part of the assessed income as computed by the Assessing Officer and this is sufficient to establish the nexus between the amount of income assessed by the Assessing Officer and also established requisite filing fees - The expression 'in the case to which the appeal relates' have been coined in clauses (a) to (c), it indicates the clear intention on the part of the Legislature to inter-link with the amount of income assessed by the Assessing Officer in case of all appeals, which have related to the amount of assessed income including appeals in penalty for concealment - Residuary clauses introduced as clause (d) with effect from 01/06/1999 takes care of all appeals including the appeals against certain penalties, which have no nexus with the amount of income assessed - If the expression 'case' used in subsequent used to be read as assessment order if the expression 'case', then, for the period prior to 01/06/1999 when clause (d) was inserted no filing fees would be leviable inspite of appeals filed by the assessee against the orders other than assessment orders - The assessee's case does not fall under the purview of section 253(6)(d) of the IT Act - Decided against assessee.
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