NUTAN SHIKSHAN PRASARAK MANDAL GHODGAON,JALGAON vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that since the subject matter of the appeal was already adjudicated and the assessee had filed for withdrawal, the present appeal was not maintainable.
What were the facts?
The assessee inadvertently filed a second appeal against the same order that was already adjudicated by a coordinate bench. The assessee then filed a written application to withdraw the present appeal.
What were the issues?
Whether a second appeal against an already adjudicated order is maintainable, especially when the assessee seeks to withdraw it.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE
Before: HON’BLE SHRI S.S.VISWANETHRA RAVI & SHRI G. D. PADMAHSHALI
ORDER PER G. D. PADMAHSHALI; This appeal is directed against the order of Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’ in short] passed u/s 12AB of the Income-tax Act, 1961 [‘the Act’ in short] vide DIN & order No. ITBA/EXM/F/EXM45/2022-23/105152969(1) dt. 28/03/2023. [‘Impugned Order’ in short]
Ld. AR Ms Khare candidly submitted that, first appeal of the assessee instituted against impugned order was disposed of by the Co-ordinate bench in ITA 645/PUN/2023 dt. 10/07/2023. Inadvertently, second appeal against ITAT-Pune Page 1 of 2
Nutan Shikshan Prasarak Mandal Ghodgaon same impugned order got instituted, for the reason the assessee tenders a written application dt. 21/08/2023 thereby seeks to withdraw the present appeal. The Ld. DR solidifying the fact prayed for dismissal of appeal as not maintainable rather allowing for withdrawal.
Parties heard and case records perused.
Albeit inadvertently but admittedly twin appeals against the impugned order were instituted by the assessee, and as such subject matter of appeal is already adjudicated vide ITA 645/PUN/2023, thus the grievance between the parties has been settled. In this facts and circumstance, even without the application for withdrawal, in our considered view the present appeal is forbidden by law and proscribed for adjudication, therefore we deem it fit to dismiss as not-maintainable, ergo we order accordingly.
In result, the appeal is DISMISSED as not MAINTAINABLE. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Friday, 01st day of September, 2023.
-S/d- -S/d- S. S.VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 01st day of September, 2023. आदेशकी प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr.CIT(Exemption),Pune 6.ग र्डफ़ इल / Guard File. 4. The CIT Concerned, Pune 5. DR, ITAT, Pune Bench ‘A’, Pune आिेश नुस र / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्य य दिकरण, पुणे / ITAT, Pune.
ITAT-Pune Page 2 of 2
More judgments on Section 12AB
- Desire Foundation, Jaipur vs Income Tax Officer, JaipurITA 1646/JPR/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Sheo Narayan Trust, Khajpura vs CIT Exemption, PatnaITA 554/PAT/2026[2025-2026]Status: Disposed16 Oct 2026AY 2025-2026
- Ss Early Learning Society, Hyderabad vs CIT (Exemption), HyderabadITA 1208/HYD/2025[2026-27]Status: Disposed16 Oct 2026AY 2026-27
- Shri Brajshiromani Laxmandas Sewa Trust… vs Income-Tax Officer, Ward 1(3)(1), Mathura…ITA 592/AGR/2026[2026-2027]Status: Disposed14 Oct 2026AY 2026-2027
- Shri Brajshiromani Laxmandas Sewa Trust… vs Income-Tax Officer, Ward 1(3)(1), Mathura…ITA 591/AGR/2026[2026-2027]Status: Disposed14 Oct 2026AY 2026-2027
Recent GST High Court judgments
Search GST case law →- Akshaya Consortium vs. The Assistant Commissioner (St)Andhra Pradesh · 28 Oct 2026
- Dipanshu Aggarwal vs. Director General Of GST IntelligenceDelhi · 28 Oct 2026
- Dezinetree Projects PVT. LTD. vs. Spokes Digital Inc And AnrDelhi · 28 Oct 2026
- Jaydeep Jayantilal Hudaka vs. State Of GujaratGujarat · 28 Oct 2026
- Commissioner/Additional Commissioner Of Central Tax vs. M/S INDIA Agro Exports Private LimitedKarnataka · 28 Oct 2026