Dharmaj Kelvani Mandal, Baroda V. The Chief CIT, Baroda

ITA 2930/AHD/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89235 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-03-2015
• Assessment Year: misc
• Appeal Filed On: 05-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD 00 , ! ' #$, % & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER !./ ITA NO. 2930/AHD/2014 % ) *)/ ASSESSMENT YEAR: BLOCK PERIOD DHARMAJ KELVANI MANDAL POST BOX NO.31 PC NO.388430 DHARMAJ, ANAND 388 430. PAN : AAATD 1986 G VS CCIT, AAYKAR BHAVAN VADODARA 390 007. +, / (APPELLANT) -. +, / (RESPONDENT) ASSESSEE(S) BY : SHRI TEJ SHAH REVENUE BY : SHRI NIMESH YADAV, CIT-DR / DATE OF HEARING : 25/03/2015 / DATE OF PRONOUNCEMENT: 10/04/2015 // O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CHIEF COMMISS IONER OF INCOME- TAX, BARODA DATED 29.9.2014 BY RAISING THE FOLLOWIN G GROUNDS. 1. THAT THE LD.CIT ERRED IN REFUSING TO GRANT EXEM PTION CERTIFICATE U/S.10(23C)(VI) OF THE ACT. 2. ANY OTHER GROUND WHICH MAY BE RAISED BEFORE OR DURING THE TIME OF HEARING THE APPEAL. 2. AT THE OUTSET, THE LEARNED DR FILED BEFORE US CO PY OF ORDER OF THIS BENCH OF THE TRIBUNAL IN THE CASE OF SANSKRUTI SANR AKSHA CHARITABLE ITA NO.2390/AHD/2014 2 TRUST VS. CCIT, BARODA , ITA NO.2639/AHD/2010 ORDER DATED 30.6.2014 AND SUBMITTED THAT THE TRIBUNAL IN THAT CASE HAS HE LD THAT NO APPEAL AGAINST THE ORDER PASSED BY THE CCIT, BARODA UNDER SECTION 10(23C) CAN BE FILED BEFORE THE TRIBUNAL, HENCE, HE SUBMITT ED THAT THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED. 3. THE AR OF THE ASSESSEE AGREED WITH THE ABOVE SUB MISSIONS OF THE DR. 4. WE FIND THAT AHMEDABAD BENCH OF THE TRIBUNAL IN THE CASE OF SANSKRUTI SAMRAKSHA CHARITABLE TRUST VS. CCIT (SUPR A) HAS HELD AS UNDER: 4.1 WE HAVE EXAMINED THE OBJECTION OF THE REVENUE DEPARTMENT AND NOTED THAT IN TERMS OF THE PROVISIONS OF SECTIO N 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, AN Y ASSESSEE AGGRIEVED BY THE ORDERS; AS LISTED THEREIN, MAY APP EAL TO THE APPELLATE TRIBUNAL AGAINST SUCH ORDER. IN THE SUB-C LAUSE, THERE IS A LIST OF ORDERS AGAINST WHICH AN APPEAL CAN BE FIL ED BEFORE THE APPELLATE TRIBUNAL. ON EXAMINATION OF ALL THOSE CLA USES, WE HAVE NOTED THAT THERE IS NO PROVISION FOR FILING OF AN A PPEAL AGAINST AN ORDER PASSED U/S.10(23C) OF IT ACT. AS FAR AS THE W RITTEN SUBMISSIONS FILED BY THE ASSESSEE, THE SAME ARE ON MERITS OF THE CASE. BUT IN THIS SITUATION, WE ARE NOT IN A POSITI ON TO HEAR AND DECIDE THIS APPEAL ON MERITS; THEREFORE, THE CONTEN TIONS AS RAISED IN THOSE WRITTEN SUBMISSIONS BEING BEYOND OUR JURIS DICTION, CANNOT BE ADJUDICATED UPON. FEW CASE LAWS HAVE ALSO BEEN C ITED BUT ALL THOSE JUDGMENTS ARE PASSED BY HONBLE HIGH COURTS U NDER WRIT JURISDICTION. THEREFORE, THIS APPELLANT CAN SEEK RE DRESSAL FROM THAT FORUM AND NOT FROM THE TRIBUNAL. RESULTANTLY, WE HE REBY DISMISS THIS APPEAL IN LIMINE BEING NOT MAINTAINABLE BEFORE THE TRIBUNAL. ITA NO.2390/AHD/2014 3 5. WE, RESPECTFULLY FOLLOWING THE ORDER OF THE TRIB UNAL IN THE CASE OF SANSKRUTI SANRAKSHA CHARITABLE TRUST (SUPRA) DISMIS S THE APPEAL OF THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 10 TH APRIL, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 10 /04/2015