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2017 (8) TMI 1679 - HC - Income TaxMaintainability of petition - recognition as a charitable institution for granting exemption u/s 10(23C)(vi) denied - alternate remedy - HELD THAT:- The order impugned in this appeal is an order passed under Section 10(23C) (vi) of the Income Tax Act 1961, dated 03.08.2015 passed by the Chief Commissioner of Income Tax, Allahabad. Section 253 (1)(f) which was inserted with effect from 01.06.2015 vide Finance Act 2015 provides for an appeal against the order passed by the Prescribed Authority under Section 10(23C) (vi) of the Act. In view of the above provisions, there is a clear statutory remedy of appeal available to the petitioner which has not been availed. The mere fact that the department may or may not have raised the above objection earlier would not obliterate the legal position as the right to file appeal available under the Act. Thus, irrespective of the fact that there was no objection earlier regarding alternate remedy as undisputedly the petitioner has a remedy of filing an appeal against the impugned order, we do not deem it proper to proceed further and to adjudicate the rights of the parties involving factual aspects in exercise of extraordinary jurisdiction. Accordingly, we dismiss the petition on the ground of alternate remedy with liberty to the petitioner to avail the remedy of appeal. It is expected that in case any application for condoning the delay on account of the fact that the petition was incorrectly filed and was pending in the High Court, the Appellate Authority would consider the delay condonation application sympathetically.
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