9911796707
TMI Blog2025 (1) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on order u/s. 154 passed by CPC on the reason that appellant cannot use proceeding u/s. 154 to file an appeal on a debatable issue which is incorrect and without referring to the provisions of section 246A of the I. Tax Act. 2. The appellant had correctly filed appeal against order u/s. 154 passed by CPC against intimation passed u/s. 143(1) which is allowed u/s. 246A of the I. Tax as per clause1(c) of the section. Therefore CIT(A) cannot deprived the right of appellant to file the appeal. Hence the appellant's claim u/s. 10(23)(c) of Rs. 57,57,960 be allowed. 3. The appellant has all the rights to file appeal when the CPC is not accepting the claim of the appellant which is not fresh claim/addition/reduction of income. The CIT(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be set aside. 7. The appellant urges that though the CIT(A) has admitted that a debatable issue is involved but has not considered the detailed averments and has rejected appeal which order is required to be annulled. 8. That the appellant requests that they may be permitted to add, to alter to amend and/or to withdraw any of the Grounds of Appeal before the final hearing of the appeal. 3. The facts of the case are that assessee is a charitable trust registered u/s. 12AA of the Income Tax Act and is carrying activity of imparting Education in Music. The Trust had filed the return showing gross income of Rs. 82,20,640 out of which expenses claimed u/s. 11 was Rs. 30,62,684. The balance amount of Rs. 57,57,960 was claimed exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es]; or..." 6. From the facts on record and from the provision of section 10(23C) (iiiad) of the Act, it can be said that the institution is an educational institution existing solely for educational purpose having income less than Rs. 5 crores. From the above, it apparent that the appellant is a charitable trust providing education and awarding degrees to the students who are the participants of its courses and the degrees are duly recognised by the state government. There is no doubt that the trust having education as its main object. In the entire history of the trust since 1962, education is the only activity undertaken by it, the fact of which is not been disputed by the revenue authorities. Hence, the claim of exemption under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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