Laxmi Venkatesh Credit Co-operative Society Ltd. Vs ITO (ITAT Bangalore)
Appeal Against Order Giving Effect Not Maintainable — Remedy Lies Before CIT(A); Co-operative Society’s Appeal Dismissed -ITAT Bangalore:
The Bangalore SMC Bench of the ITAT dismissed the assessee’s appeal as not maintainable, holding that an appeal does not lie to the Tribunal against an “order giving effect” (OGE) passed by the Assessing Officer to implement the CIT(A)’s directions.
The assessee, a credit co-operative society, challenged the OGE dated 25.07.2025, contending that the AO failed to grant deduction under Section 80P(2)(a)(i) on interest earned from mandatory statutory deposits with co-operative banks, despite the CIT(A)’s clear findings allowing such deduction subject to verification (as recorded in the CIT(A)’s order at pages 33 and 36).
The Tribunal held that under Section 253, an appeal to the ITAT lies only against orders of the CIT(A) (or specified authorities), and not against an OGE. If the assessee is aggrieved by the manner in which the AO has implemented the CIT(A)’s directions, the proper remedy is to approach the CIT(A), not the ITAT. Since the assessee did not challenge the OGE before the CIT(A) and had no grievance against the CIT(A)’s order itself, the appeal was not maintainable.
Accordingly, the ITAT dismissed the appeal
FULL TEXT OF THE ORDER OF ITAT BANGALORE
