THE STAFF GRATUITY FUND OF THE MAHARASHTRA STATE CO OP COTTON GROWERS MARKD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX RANGE 17, , MUMBAI

PDF · subscribers
ITA 3162/MUM/2025Status: DisposedITAT Mumbai16 June 2025AY 2024-25Bench: SHRI SAKTIJIT DEY (Vice President), SHRI N.K. BILLAIYA (Accountant Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that Section 253 of the Income Tax Act does not provide a right to appeal against orders passed under Section 10(25)(iv). The assessee's counsel could not demonstrate the maintainability of the appeal.

What were the facts?

The appellant filed an appeal against an order by the PCIT, Mumbai-17, which granted approval under Section 10(25)(iv) of the Income Tax Act, 1961, with an effective date later than what the assessee had requested.

What were the issues?

Whether an order passed by the PCIT granting approval under Section 10(25)(iv) of the Income Tax Act is appealable before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 10(25)(iv),Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, VP & SHRI N.K. BILLAIYA, AM Shri Gautam Ghokhale

For Appellant: Shri Gautam Ghokhale
For Respondent: Ms. Kavitha Kaushik (Sr DR)
Hearing: 16.06.2025Pronounced: 16.06.2025

Date of Hearing : 16.06.2025 Date of Pronouncement : 16.06.2025 O R D E R Per Saktijit Dey, VP: The present appeal has been filed against an order dated 18.02.2025 passed by learned Principal Commissioner of Income Tax (PCIT), Mumbai-17 granting approval under Section (u/s.) 10(25)(iv) of the Income Tax Act, 1961 (hereinafter called the ‘Act’) w.e.f. 17.04.2023 as against assessee’s request to grant such approval respectively w.e.f. 31.08.1984.

2.

At the outset, parties were heard on the preliminary issue of maintainability of the appeal before the Tribunal. On careful perusal of Section 253 of the Act, we were unable to locate any provision vesting right to appeal against an order passed u/s. 10(25)(iv) of the Act. On a specific query being made, learned counsel appearing for the assessee could not provide any satisfactory reply regarding maintainability of the present appeal before the Tribunal. Since, the order appealed against is not an appealable order before the Tribunal in terms with Section 253 of the Act, we decline to entertain the present appeal.

3.

In the result, appeal is dismissed.

Recent GST High Court judgments

Search GST case law →