DIRECTOR OF INCOME TAX (EXEMPTIONS) Vs. ARUNODYA

JUDGEMENT

(1.) THE AO denied the benefit of s. 11 to the assessee on the ground that the assessee had violated the provisions of ss. 13 (1)(c)(ii) and 13(1)(d) of the Act. In appeal before the CIT(A), the assessee appears to have alternatively claimed benefit under s. 10(22A) of the Act which too was rejected by the CIT(A). In a further appeal before the Tribunal, the assessee was allowed to urge the additional claim for benefit under s. 10(22A) of the Act in exercise of the Tribunal's power under r. 11 of the ITAT Rules, 1963. The Tribunal has eventually remitted the matter back to the AO with the direction that the claim made by the assessee for benefit under the said provisions may be examined and fresh orders passed after giving to the assessee an opportunity of being heard. The present appeal calls in question the correctness of the said order.

(2.) WE have heard Mr. Jolly, counsel for the Revenue, and Mr. Vora appearing for respondent -assessee. Insofar as the petitioner's entitlement to the benefit of s. 11 is concerned, the issue stands concluded and the benefit finally denied to the assessee. The assessee has not, it appears, made any grievance against the said denial by filing an appeal in this Court. That did not, however, prevent the assessee from making an alternative claim under s. 10(22A) of the Act especially when a claim to that effect had been made before the CIT(A) also as is evident from a reading of the order passed by him. Inasmuch as the Tribunal had allowed the assessee to raise an additional ground and make a claim under provisions of s. 10(22A) it had not committed any error of law nor did the order passed by the Tribunal give rise to any substantial question of law for our consideration. The Tribunal had the jurisdiction to entertain an alternative claim and have the same investigated at the appropriate level. No question of law much less a substantial question of law arises for our consideration to warrant admission of this appeal. This appeal accordingly fails and is hereby dismissed.