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Facts
The assessee filed appeals against an order dated 03/12/2024 by the Ld. Commissioner of Income Tax (Exemption), Pune. The appeals pertained to applications filed under sections 12A and 80G of the Act, which were dismissed for non-compliance and non-filing of documents.
Held
The Tribunal observed that while the appeals were filed online, Form No. 36 was uploaded with the assessee's signature instead of the authorized signatory's signature. Consequently, the appeals were liable to be dismissed in limini.
Key Issues
Whether the appeals were liable for dismissal due to procedural defects in filing Form No. 36.
Sections Cited
12A, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY
Universal Multipurpose CIT (Exemption), Pune. Society, 61–A, Gandhi vs. Layout, Zafar Nagar at Zafar, Nagpur. PAN : AAATU 5183 G (Appellant) (Respondent) For Assessee : Shri Kazim Mirza, Ld. CA For Revenue : Shri Pankaj Kumar, Ld. CIR–DR Date of Hearing : 20.06.2025 Date of Pronouncement : 20.06.2025 ORDER PER NARENDER KUMAR CHOUDHRY, JM:
This appeal has been preferred by the assessee against the order dated 03/12/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Exemption), Pune [in short, “Ld.Commissioner”].
Since both the appeals having identical issues and are interconnected, they were heard together and disposed of by way of this composite order, for the sake of convenience and brevity.
These are the appeals filed by the assessee against the orders even dated 03/12/2024 passed u/sec. 12A and 80G of the Act, whereby the respective applications filed by the assessee have been dismissed by the Ld. Commissioner for non-compliance and/or 2 ITA.No. 239 & 240/NAG/2025 non-filing of the relevant submissions/documents. At the outset, it is observed that the assessee though filed the appeals online, however, while uploading Form No.36 after filling the details, put his own signature but not of the assessee and, therefore, the instant appeals are liable to be dismissed in limini, however, with liberty to the assessee to file fresh appeals within one month from today. Thus, these appeals of the assessee stand dismissed with the aforesaid terms.
In the result, appeals of the Assessee are dismissed with the aforesaid liberty. Order pronounced in the open Court on 20.06.2025.