ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs CMR JNANADHARA TRUST, BENGALURU

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: CA : Shri Jeetendra Kumar, CIT-

ORDER

PER MADHUMITA ROY, JUDICIAL MEMBER It is found that the appeals filed by the revenue are not signed by the ACIT(Exemptions), Circle – 1, Bangalore rather filed by CIT(Exemptions), Bangalore. In fact no signature is found in the form no. 36 filed before us by the revenue. In that view of the matter, the appeals are found to be defective. The same is therefore dismissed as defective.

Page 2 510 & 604/Bang/2023

However, for the ends of justice, we grant liberty to the revenue to file appeals before us within 60 days from the date of passing of this order.

In the result, all the three appeals filed by the revenue stands dismissed. Order pronounced in the open court on 21st December, 2023.

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU