Shri R.R. Mehta Education Trust, New Delhi V. DGIT(E), Delhi

ITA 279/DEL/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 7480 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 10-08-2010
• Assessment Year: misc
• Appeal Filed On: 27-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: B K ANAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER I.T.A.NO.279/DEL/2009 ASSESSMENT YEAR : --- SHRI R.R. MEHTA EDUCATIONAL TRUST, DIRECTOR GENE RAL OF INCOME-TAX C/O RED ROSES PUBLIC SCHOOL, VS. (EXEMPTIONS), DELH I. D-BLOCK, SAKET, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B .K. ANAND, CA. RESPONDENT BY : SHRI H.K . LAL, SR. DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER. THE ASSESSEE IS IN APPEAL AGAINST THE ORDER, DATED 28 TH NOVEMBER, 2008 PASSED BY THE DIRECTOR GENERAL OF INCOME-TAX (EXEMP TIONS), DELHI UNDER SEC. 10(23C)(VI) OF THE INCOME-TAX ACT, 1961(THE AC T). 2. IN THIS CASE, THE ASSESSEE FILED AN APPLICATION IN FORM NO.56D ON 30.01.2008 FOR RENEWAL OF GRANT OF EXEMPTION UNDER SEC. 10(23C)(VI) OF THE ACT FOR ASSESSMENT YEAR 2008-09 ONWARDS, WHICH HAS BEEN REJECTED BY THE DIRECTOR GENERAL OF INCOME-TAX (EXEMPTIONS), DELHI BY HOLDING THAT HE WAS NOT SATISFIED THAT THE APPLICANT WAS AN EDUCATIONAL INSTITUTION EXISTING SOLELY FOR EDUCATIONAL PURPOSES. 2 3. BEING AGGRIEVED WITH THE AFORESAID ORDER REJECTI NG THE ASSESSEES APPLICATION FOR REGISTRATION UNDER SEC. 10(23C)(VI) FOR THE ASSESSMENT YEAR 2008-09 ONWARDS, THE ASSESSEE HAS PREFERRED THIS AP PEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. SEC. 10(23C)(VI) PROVIDES FOR EXEMPTION OF INCOME O F ANY UNIVERSITY OR EDUCATIONAL INSTITUTION EXISTING SOLELY FOR EDUCATI ONAL PURPOSES AND NOT FOR PURPOSES OF PROFIT, OTHER THAN THOSE MENTIONED IN S UB-CLAUSE (IIIAB) OR SUB- CLAUSE (IIIAD), AND WHICH MAY BE APPROVED BY THE PR ESCRIBED AUTHORITY. THE PROVISIONS FOR FILING AN APPEAL TO THE TRIBUNAL ARE PROVIDED UNDER SEC. 253 OF THE ACT. SUB-SEC. (1) OF SEC. 253 PROVIDES THAT TH E ASSESSEE AGGRIEVED BY ANY OR THE ORDERS SPECIFIED IN THAT SECTION MAY APPEAL TO THE APPELLATE TRIBUNAL AGAINST SUCH ORDER. THE ORDERS AGAINST WHICH AN AS SESSEE MAY FILE APPEAL TO THE APPELLATE TRIBUNAL ARE MENTIONED IN CLAUSES (A) TO (C) OF SUB-SEC. (1) OF SECTION 253 OF THE ACT, WHICH DOES NOT CONTAIN THE ORDER PASSED UNDER SECTION 10(23C)(VI) OF THE ACT. IN THE COURSE OF H EARING OF THIS APPEAL, THE LEARNED COUNSEL FOR THE ASSESSEE WAS INVITED TO POI NT OUT THE PROVISION UNDER WHICH THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED UNDER SEC. 10(23C)(VI) IS MAINTAINABLE. IN REPLY THERETO, THE LEARNED COUNSEL FOR THE ASSESSEE DID NOT POINT OUT ANY SUCH SECTION UNDER W HICH ANY APPEAL AGAINST 3 THE ORDER UNDER SEC. 10(23C)(VI) OF THE ACT CAN BE FILED BEFORE THE TRIBUNAL. WE THEREFORE, DISMISS THIS APPEAL AS NOT MAINTAINAB LE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 6. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 10 TH AUGUST, 2010. SD/- SD/- (K.G. BANSAL) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH AUGUST, 2010. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.