Appealability to Appellate Tribunal extended to prescribed authority orders under charitable trust income provisions, enabling assessee appeals. The amendment inserts clause (f) in section 253(1) to make orders passed by the prescribed authority under sub clause (vi) or sub clause (via) of clause (23C) of section 10 appealable to the Income Tax Appellate Tribunal, thereby permitting an assessee aggrieved by such prescribed authority orders to prefer an appeal to the Appellate Tribunal; the amendment takes effect from 1st June, 2015.
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Provisions expressly mentioned in the judgment/order text.
Appealability to Appellate Tribunal extended to prescribed authority orders under charitable trust income provisions, enabling assessee appeals.
The amendment inserts clause (f) in section 253(1) to make orders passed by the prescribed authority under sub clause (vi) or sub clause (via) of clause (23C) of section 10 appealable to the Income Tax Appellate Tribunal, thereby permitting an assessee aggrieved by such prescribed authority orders to prefer an appeal to the Appellate Tribunal; the amendment takes effect from 1st June, 2015.
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