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TMI Blog2012 (6) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition challenging impugned order dated 26.07.2011(Annexure-3), whereby Respondent No. 1, Income-Tax Officer has over-ruled the objection of the petitioner that petitioner-University is exempted under Section 10(23C) (iiiab) of the Income Tax Act, 1961(for short 'the Act') and has directed the petitioner to file copy of income tax return and audit report for the year under consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act, 1961, as the University is not wholly or substantially financed by the Government and is therefore, not exempt u/s 10(23C)(iiiab). This issue is clear from table, which specify the receipts from affiliated colleges and students and the grants received by the University from the Government- Table is enclosed as Annexure-A in separate sheet It is clear from the table that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout jurisdiction, therefore, this Court should interfere in the said order and quash the same. 5. I have considered the submission of learned counsel for the petitioner and examined the impugned notice(Annexure-2), objection petition of the petitioner (Annexure-7) and the impugned order dated 26.07.2011(Annexure-3). 6. It appears that impugned order dated 26.07.2011 is only an interim order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile appeal against final order and in the said appeal, the petitioner will be entitled to challenge the impugned order dated 26.07.2011 also. Ordinarily, interim order cannot be allowed to be challenged at every stage, like present one. The petitioner will have a right to challenge the impugned order in regular appeal against final order, in case, necessity so arises. 8. With the aforesaid observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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