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Facts
The assessee filed an appeal against the order of the Ld. CIT(E) cancelling its registration u/s. 12A of the Income Tax Act, 1961 for AY 2023-24. During the hearing, it was discovered that the appeal was wrongly filed with the incorrect assessment year.
Held
The tribunal noted that a correct appeal for the assessee is already on record under different ITA numbers. Therefore, the current appeal, ITA No. 669/Pat/2024, was deemed defective due to the incorrect assessment year.
Key Issues
Whether the appeal is maintainable with a wrong assessment year when the correct appeal is already on record.
Sections Cited
12A, 1961
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
Present for: Appellant by : Shri Sudip Sinha, Advocate Respondent by : Rinku Singh, CIT, DR Date of Hearing : 01.04.2025 Date of Pronouncement : 01.04.2025 O R D E R Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Exemption), Patna [hereinafter referred to as “the Ld. CIT(E)”] vide order no. ITBA/EXM/F/EXM45.2024- 25/1069105150(1) dated 25.09.2024 passed vide Form No. 10AD cancelling the registration u/s.12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2023-24.
At the time of hearing, it has been found that this is an appeal wrongly filed mentioning the wrong assessment year and as the correct appeal has St. Johns Society for Education already been filed and is on record as & 671/Patna/2024, the appeal of the assessee in is dismissed as defective.