2014 (6) TMI 975

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....ri T.P. Krishna Kumar, CIT-D.R., O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER This is an Appeal filed by the Assessee arising from the order of learned Chief Commissioner of Income Tax, Baroda, dated 13.07.2010. The appellant has raised the following grounds: "(1) The learned Chief CIT, Baroda's order is contradictory to law and facts of the case and hence, liablie ....

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....ught an approval to get an exemption in respect of receipts of the Trust which had exceeded Rs. 1,00,00,000/-. It was observed by learned Chief Commissioner that on scrutiny of application and the trust deed the object of the Trust, prima facie, were not for the purpose of education in conformity with the provision of Section 10(23C)(vi) of IT Act. Against the said rejection of approval now the as....

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....ent from the side of the appellant. 4.1 We have examined the objection of the Revenue Department and noted that in terms of the provisions of Section 253(1)(c) an order passed by Chief Commissioner of Income Tax u/s272A is subject to appeal. As per Section 253 of IT Act, any assessee aggrieved by the orders; as listed therein, may appeal to the Appellate Tribunal against such order. In the sub-....