UNIVERSAL MULTIPURPOSE SOCIETY,NAGPUR vs. CIT EXEMPTION, PUNE

PDF · subscribers
ITA 239/NAG/2025Status: DisposedITAT Nagpur20 June 2025AY 2025-26Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI K.M. ROY (Accountant Member)1 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 Tribunal observed that while the appeals were filed online, Form No.36 was uploaded with the signatory's own signature instead of the assessee's. Due to this procedural defect, the appeals were liable to be dismissed in limini.

What were the facts?

The assessee filed appeals against the orders dated 03/12/2024 passed by the Ld. Commissioner of Income Tax (Exemption), Pune. These appeals concerned applications filed under sections 12A and 80G of the Act.

What were the issues?

Whether the appeals are maintainable on account of procedural defects in filing Form No.36.

Which sections of the Income-tax Act were involved?

Section 12A,Section 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

Hearing: 20.06.2025Pronounced: 20.06.2025

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”].

2.

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.

3.

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.

4.

In the result, appeals of the Assessee are dismissed with the aforesaid liberty. Order pronounced in the open Court on 20.06.2025.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →