What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable before the Jaipur Bench as it fell outside its territorial jurisdiction. The assessee was granted liberty to file the appeal before the appropriate forum.

The assessee filed an appeal before the ITAT, Jaipur Bench due to a mistake, believing the appellate order was passed by the Jaipur CIT(A). The assessee trust operates from Pune, Maharashtra.

What were the issues?

The primary issue was the territorial jurisdiction of the Income Tax Appellate Tribunal to hear an appeal when the assessee and the order being appealed were not within its geographical purview.

Pune Saraf Association, Pune vs Exemption Circle, Pune | s.143(1) | ITAT Jaipur 2026

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, JAIPUR (PHYSICAL HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Prakash, Accountant Member

ITA No: 198/JPR/2026 Assessment Year: 2023-24

Pune Saraf Association Exemption Circle, Ranka Office, 307, Pune Sancheti Chamber, Vs Narayan Peth, Laxmi Road, Pune, Maharashtra PAN: AAATP6149B (Appellant) (Respondent) Assessee Represented: Ms. Nisha Lahoti, CA (Through VC) Revenue Represented: Ms. Namita Patel, JCIT Date of hearing : 05-08-2026 Date of pronouncement : 07-08-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the assessee as against the appellate order dated 08.10.2025 passed by the Commissioner of Income Tax (Appeals-)-1, Jaipur, National Faceless Appeal Centre, (in short referred to as “CIT(A)”), arising out of the intimation order passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2023-24.

I.T.A No. 198/JPR/2026 Page No 2 Pune Saraf Association

The registry has noted that there is a delay of 30 days in filing above appeal. At the outset, ld. Counsel appearing for the assessee submitted that by mistake, the appeal was filed before ITAT, Jaipur Bench wrongly taking note that the appellate order passed by ld. CIT(A)-1, Jaipur. Therefore, requested to transfer to above appeal to ITAT, Pune Bench, Pune.

We have carefully considered the above submission of the assessee, the assessee inadvertently filed the above appeal before ITAT, Jaipur Bench, whereas the assessee trust is functioning from Pune, Maharstra, which is beyond the Territorial Jurisdiction of this Bench. Therefore, the appeal filed before ITAT, Jaipur Bench is not maintainable and liable to be dismissed. However, liberty is given to the assessee to file appeal before appropriate forum in the manner known to law.

In the result, the appeal filed by the assessee is hereby dismissed.

Order pronounced in the open court on 07-08-2026

Sd/- Sd/- (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 07/08/2026 *Ganesh Kr., Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee

I.T.A No. 198/JPR/2026 Page No 3 Pune Saraf Association

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से,

सहायक पंजीकार आयकर अपील�य अ�धकरण, t;iqj

PUNE SARAF ASSOCIATION,PUNE vs. EXEMPTION CIRCLE, PUNE, PUNE

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