SHYAMCHI AAI FOUNDATION,PUNE vs. INCOME TAX OFFICER (EXEMPTION) WARD 1, PUNE

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ITA 723/PUN/2026Status: DisposedITAT Pune06 May 2026AY 2022-232 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(Exemptions) condoned the delay in filing Form 10B. Consequently, the assessee's grievance was resolved, and they sought to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee had also filed an application before the CIT(Exemptions) for condonation of delay in filing Form 10B for the relevant assessment year.

What were the issues?

Whether the delay in filing Form 10B can be condoned by the CIT(Exemptions) and if the appeal becomes infructuous thereafter.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 250

AI-generated summary — verify with the full judgment below

Before: PAVAN KUMAR GADALE & SHRI DR. DIPAK P. RIPOTE

For Appellant: Shri Ashutosh Mate, AR
For Respondent: Shri Madhukar Anand, DR :
Hearing: 05.05.2026Pronounced: 06.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.723/PUN/2026 Assessment Year : 2022-23 Shyamchi Aai Foundation ITO (Exemption), Flat No. 23, Orchid Apt. Ward-1(1),Pune CTS 121+122, Rambaug PMT Building, Vs. Colony, Paud Road Shankar Seth Road, Kothrud, Pune--411038 Swargate, Maharashtra. Pune-411037, PAN-AATCS5106K Maharashtra. Appellant Respondent : Assessee by Shri Ashutosh Mate, AR Revenue by : Shri Madhukar Anand, JCIT (Virtual),DR : Date of hearing 05.05.2026 : Date of pronouncement 06.05.2026 आदेश/ ORDER PER PAVAN KUMAR GADALE, JM: The Assessee has filed the appeal against the order of ADDL/JCIT(A)-1, Ahmedabad passed u/sec250 of the Income Tax Act. 2. At the time of hearing, the Ld.AR of the assessee has filed a letter dated 4-05-2026 mentioning that the assessee has filed an application u/sec 119(2)(b) of the Income Tax Act, 1961 before the CIT(Exemptions) for seeking condonation of delay in filling Form.No.10B for A.Y.2022-23. Whereas The CIT (Exemptions), Pune vide order bearing DIN & Order No. ITBA/COM/F/17/2006-27/1088604871(1) dated 23.04.2026 has approved the application and condone the delay of 29 days

ITA No.723/PUN/2026 Shyamchi Aai Foundation, Pune in filing form 10B for the AY 2022-23.and the Ld.AR placed a copy of order dated 23.04.2026 on record. Since the grievance of the assessee is resolved and the Learned AR has been instructed to withdraw the appeal filed by the assessee. Accordingly the Appeal filed by the assessee is withdrawn and is treated as dismissed. 3. In the result, the appeal filed by the is assessee dismissed. Order pronounced in the open court on 06th of may 2026.

Sd/- Sd/- DIPAK P. RIPOTE PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIALMEMBER)

पुणे/ Pune; ददनांक/ Dated : 06th May, 2026. Abhishek आदेशकीप्र्ल्पअगे्े र/ Copy of the Order forwarded to : अपीलार्/ The Appellant. 1. प्यर्/ The Respondent. 2. 3. The Pr. CIT concerned. 4. िभागीयप्र्न्ि, आयकरअपीलीयअ्िकरण, “SMC” बें, पुणे/ DR, ITAT, “SMC” Bench, Pune. गार्फ़ाइल/ Guard File. 5. //True Copy// आदेशानुसार/ BY ORDER,

Assistant Registrar, आयकरअपीलीयअ्िकरण, पुणे/ ITAT, Pune.

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