OPEN BRACKETS FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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ITA 2703/PUN/2024Status: DisposedITAT Pune13 August 2025Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw both appeals. Consequently, the grounds of appeal raised by the assessee in both appeals were dismissed as withdrawn.

What were the facts?

The assessee, Open Brackets Foundation, filed two appeals against separate orders of the CIT(Exemptions), Pune, passed under Section 250 (related to 80G) and Section 12A of the Income Tax Act. During the hearing, the assessee requested to withdraw both appeals. The Departmental Representative had no objection to the withdrawal.

What were the issues?

Whether to permit the assessee to withdraw its appeals against the orders of the Commissioner of Income Tax (Exemptions) and consequently dismiss them as withdrawn.

Which sections of the Income-tax Act were involved?

Section 250,Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Harish Bafna – AR(Virtual)
For Respondent: Shri Amol Khairnar – CIT(DR)
Hearing: 12/08/2025Pronounced: 13/08/2025

ORDER PER BENCH : These two appeals filed by the assessee are against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune passed under section 250 of the Income Tax Act, 1961 both dated 22.10.2024.

1.

of ld.AR : 2. At the outset of hearing, Ld.AR for the Assessee has submitted a letter dated 31.07.2025. The ld.AR pleaded before the Bench that Assessee do not wish to pursue and intends to withdraw both the appeals i.e. & ITA No.2704/PUN/2024. Assessee filed separate request letters for withdrawal of the both the appeals. is reproduced as under : & 2704/PUN/2024 [A] 2.2 Letter for is reproduced as under :

3.

On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if both appeals of assessee are dismissed as withdrawn.

& 2704/PUN/2024 [A] 4. In view of the above, we permit to withdraw both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both appeals are dismissed as withdrawn.

5.

In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 13 August, 2025.

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