SHRI VACHASPATI EDUCATIONAL TRUST,THANE vs. CIT (EXEMPTIONS), PUNE, PUNE

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ITA 518/PUN/2025Status: DisposedITAT Pune26 March 2025AY 2025-26Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal as there was no objection from the Revenue. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order rejecting their application for registration under Section 12AB of the IT Act. The assessee later sought to withdraw the appeal due to an inadvertent error in mentioning the wrong jurisdiction in the appeal memo and having filed a corrected appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to an inadvertent error in the appeal memo.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Respondent: Shri Ajay Kumar Keshari
Hearing: 26.03.2025Pronounced: 26.03.2025

Assessment Year : 2025-26 Shri Vachaspati Educational Vs. CIT, Exemption, Pune. Trust, B/501, Varsha Tower, Sai Baba Nagar- 401107. PAN : AAHTS4584L Appellant Respondent Assessee by : None Revenue by Shri Ajay Kumar Keshari : Date of hearing : 26.03.2025 Date of pronouncement : 26.03.2025 आदेश / ORDER

PER VINAY BHAMORE, JM:

1.

This appeal filed by the assessee is directed against the order dated 20.11.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act.

2.

When the matter had come up for hearing, none appeared on behalf of the assessee despite due service of notice of hearing. However, the appellant filed a letter seeking permission to withdraw the above captioned appeal. It was mentioned in the Assessing Officer was mentioned as Pune, whereas the correct jurisdiction is Thane. As soon as the mistake was realized the assessee sent an email on 28.02.2025 to the Registry of ITAT, Pune Bench, Pune requesting for withdrawal of above appeal. It is further submitted that the assessee has already filed corrected appeal on 03.03.2025 before ITAT, Mumbai Benches, Mumbai. Under the above facts prayer was made to permit withdrawal of the above said appeal.

3.

Ld. DR had expressed no objection to permit the withdrawal of the appeal.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’.

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