BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED,PATNA vs. CIT EXEMPTION, PATNA
What did the Tribunal hold?
The Tribunal considered the submissions of both parties and acknowledged the settled legal position that an appeal against an order passed under Section 264 of the Act is not maintainable before the Tribunal. Therefore, the assessee's prayer to withdraw the appeal was accepted.
What were the facts?
The assessee filed an appeal against an order passed by the CIT(Exemption). During the hearing, the assessee's counsel submitted that an appeal against an order passed under Section 264 of the Income-tax Act, 1961, is not maintainable before the Tribunal. The assessee thus prayed for withdrawal of the appeal.
What were the issues?
Maintainability of an appeal before the Tribunal against an order passed under Section 264 of the Income-tax Act, 1961.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH, PATNA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
order
: January 28, 2026 आदेश / ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal filed by the assessee is directed against the order passed by the CIT(Exemption) for the assessment year 2021-22.
At the time of hearing, the learned counsel for the assessee fairly submitted that against an order passed by the CIT (Exemption) under section 264 of the Income-tax Act, 1961, no appeal lies before the Tribunal. Accordingly, he prayed for withdrawal of the present appeal.
On the other hand, the ld. DR did not raise any objection to the prayer made by the assessee.
After considering the submissions of both sides and in view of the settled legal position that an appeal against an order passed under section 264 of the Act is not maintainable before the Tribunal, the prayer of the assessee is accepted. Accordingly, the appeal is dismissed as withdrawn.
More judgments on Section 264
- Murugaiah Althuri, Chittoor vs Income Tax Officer, Ward-1, ChittoorITA 2100/HYD/2026[2016-17]Status: Disposed16 Oct 2026AY 2016-17
- Babu Gundlapalle, Chittoor vs Income Tax Officer, Ward-1, ChittoorITA 2093/HYD/2026[2016-17]Status: Disposed16 Oct 2026AY 2016-17
- Thasil Babu, Bengaluru vs Deputy Commissioner of Income Tax, Central…ITA 787/BANG/2025[2019-20]Status: Disposed24 Sept 2026AY 2019-20
- Thasil Babu, Bengaluru vs Deputy Commissioner of Income Tax, Central…ITA 786/BANG/2025[2019-20]Status: Disposed24 Sept 2026AY 2019-20
- Thasil Babu, Bengaluru vs Deputy Commissioner of Income Tax Office…ITA 785/BANG/2025[2018-19]Status: Disposed24 Sept 2026AY 2018-19
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