SHREE GUJARATI SANKALP SEVA SANSTHA,THANE vs. CIT (EXEMPTIONS), PUNE, PUNE

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ITA 513/PUN/2025Status: DisposedITAT Pune10 March 2025AY 2025-26Bench: SHRI R. K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted the appellant's request to withdraw the appeal due to a clerical error in selecting the jurisdiction. As there was no objection from the Department's Representative, the request was allowed.

What were the facts?

The assessee filed an appeal against an order rejecting their application for registration u/s 12A. During the hearing, it was revealed that the assessee had mistakenly selected the wrong jurisdiction (Pune instead of Thane) while filing the appeal on the ITAT portal.

What were the issues?

Whether the appeal can be withdrawn due to a clerical error in jurisdiction selection, allowing the filing of a corrected appeal.

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 BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA

For Respondent: Shri Amol Khairnar, CIT-DR

This appeal filed by the assessee is directed against the order dated 20.11.2024 of the Ld. CIT(E), Pune rejecting the application for grant of registration u/s 12A of the Income Tax Act, 1961.

2.

At the time of hearing it was seen that the assessee filed an application for withdrawal of the appeal by requesting as under:

“Date: 28/02/2025 To, The Income Tax Appellate Tribunal Pune, Maharashtra Sir, Sub: Request for cancellation/withdrawal of appeal filed against order passed by the CIT (Exemptions), Pune Ref: Shree Gujarati Sankal Seva Sanstha PAN: AAJAS7029R Appeal Ack. No.: 1800013784 Order DIN: ITBA/EXM/F/EXM45/2024-25/1070501058(1) The abovementioned trust had filed an appeal on 26/02/2025 against the 12A rejection order passed by the CIT (Exemptions), Pune dt. 20/11/2024. While filing the said appeal on the ITAT Portal, the appellant had mistakenly selected the jurisdiction of the assessing office (AO) as Pune whereas the actual jurisdiction is Thane. The error was purely of a clerical nature and was not intentional on part of the appellant. The appellant realized the mistake after the e- Filing was completed but before a hearing date of the case was made available to the appellant. The appellant hereby requests that the ITAT, Pune, cancel/withdraw the appeal so that the error can be rectified, and a correct appeal can be filed. The appellant ensures that a petition for withdrawal of appeal will be filed on the ITAT Portal as soon as the option to do so becomes available. The appellant is attaching with this letter the ITAT e-Filing Acknowledgement and Form No.

36.

The appellant requests Your Honor to condone the error made and do the needful. For Shree Gujarati Sankal Seva Sanstha Harish Jivraj Parmar Trustee”

3.

In absence of any objection from the side of the Ld. DR, the request of the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as “withdrawn”.

4.

In the result, the appeal filed by the assessee is dismissed as “withdrawn”.

Order pronounced in the open Court at the time of hearing itself i.e. on 10th March, 2025.

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