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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.
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