THE STAFF GRATUITY FUND OF THE MAHARASHTRA STATE CO OP COTTON GROWERS MARKD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX RANGE 17, , MUMBAI
Before: SHRI SAKTIJIT DEY, VP & SHRI N.K. BILLAIYA, AM The Staff Gratuity Fund of the Maharashtra State Co-opp. Cotton Growers Marked, 201, Jolly Bhavan No.2, 2nd Floor, 7 New Marine Lines, Churchgate, Mumbai Vs. PCIT, Range 17, Mumbai [Jurisdictional Commissioner for issuing Exemption Certificate u/s 10(25)(iv)].
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
The Staff Gratuity Fund of the Mahrashtra
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.
Order pronounced in the open court on 16 /06/2025 (N.K. Billaiya) (Saktijit Dey)
Accountant Member Vice President
Mumbai; Dated : 16/06/2025
Aks/-
Copy of the Order forwarded to :
The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,
(Dy./Asstt.