UNIT WELFARE FUND NASHIK,NASHIK vs. COMMISSIONER OF INCOME TAX,EXEMPTION,PUNE, PUNE

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ITA 1170/PUN/2025Status: DisposedITAT Pune22 August 2025AY 2025-26Bench: DR.MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)3 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 assessee filed a letter seeking withdrawal of the appeal. The Departmental Representative had no objection to the withdrawal. Therefore, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the order denying regular registration under Section 12A of the Income-tax Act, 1961. The appeal was called for hearing, but no one appeared on behalf of the assessee. The assessee subsequently filed a letter seeking withdrawal of the appeal.

What were the issues?

Whether the appeal filed by the assessee can be dismissed as withdrawn when no one appeared for the hearing and the assessee filed a withdrawal letter.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: None (ex parte)
For Respondent: Shri Amit Bobde
Hearing: 20.08.2025Pronounced: 22.08.2025

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

The captioned appeal at the instance of assessee is directed against the order dated 09.04.2025 framed by CIT, Exemption, Pune denying grant of regular registration u/s.12A of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

2. When the appeal was called for, none appeared on behalf of the assessee. However, the assessee has filed a letter dated 20.08.2025 seeking withdrawal of the appeal. Ld. Departmental Representative has no objection for withdrawal of appeal. Therefore, the appeal is dismissed as ‘withdrawn’.

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

Order pronounced on this 22nd day of August, 2025.

Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 22nd August, 2025. Satish

आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 4. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE

BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

Unit Welfare Fund Nashik, Vs. CIT (Exemption), CP Office, Gangapur Road, Pune Near KTHM Colloge, Nashik Gole Colony, Nashik 422002 Maharashtra PAN : AAAAU5570C Appellant Respondent

Appellant by : None Respondent by : Shri Amit Bobde Date of hearing : 20.08.2025 Date of pronouncement : 22.08.2025

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee is directed against the order dated 09.04.2025 framed by CIT, Exemption, Pune denying grant of regular registration u/s.12A of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

2. When the appeal was called for, none appeared on behalf of the assessee. However, the assessee has filed a letter dated 20.08.2025 seeking withdrawal of the appeal. Ld. Departmental Representative has no objection for withdrawal of appeal. Therefore, the appeal is dismissed as ‘withdrawn’.

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

Order pronounced on this 22nd day of August, 2025.

Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 22nd August, 2025. Satish

आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 4. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE

BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

Unit Welfare Fund Nashik, Vs. CIT (Exemption), CP Office, Gangapur Road, Pune Near KTHM Colloge, Nashik Gole Colony, Nashik 422002 Maharashtra PAN : AAAAU5570C Appellant Respondent

Appellant by : None Respondent by : Shri Amit Bobde Date of hearing : 20.08.2025 Date of pronouncement : 22.08.2025

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee is directed against the order dated 09.04.2025 framed by CIT, Exemption, Pune denying grant of regular registration u/s.12A of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

2.

When the appeal was called for, none appeared on behalf of the assessee. However, the assessee has filed a letter dated 20.08.2025 seeking withdrawal of the appeal. Ld. Departmental Representative has no objection for withdrawal of appeal. Therefore, the appeal is dismissed as ‘withdrawn’.

3.

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

Order pronounced on this 22nd day of August, 2025.

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