TaxTMI 
TaxTMI 
Question - What are proposed changes in Section 253 regarding the appeal provisions in Finance Bill 2015 ?
Orders passed by the prescribed authority under section sub-clauses (vi) and (via) of clause (23C) of section 10 made appealable before Income-tax Appellate Tribunal
28 Feb 2015 
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Appealability of approval orders expanded so refusals by the prescribed authority can be challenged before the Appellate Tribunal.
The amendment adds orders passed by the prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 to the list of orders appealable to the Income-tax Appellate Tribunal, permitting an assessee aggrieved by refusal of approval for educational or philanthropic medical institutions to appeal to the Appellate Tribunal. (AI Summary)
The amendment adds orders passed by the prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 to the list of orders appealable to the Income-tax Appellate Tribunal, permitting an assessee aggrieved by refusal of approval for educational or philanthropic medical institutions to appeal to the Appellate Tribunal. (AI Summary)