ST JOHNS SOCIETY FOR EDUCATION,PATNA vs. INCOME TAX OFFICER, EXEMPTION WARD, PATNA

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ITA 669/PAT/2024Status: DisposedITAT Patna01 April 2025AY 2023-24Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (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 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.

What were the 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.

What were the issues?

Whether the appeal is maintainable with a wrong assessment year when the correct appeal is already on record.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Sudip Sinha, Advocate
Hearing: 01.04.2025Pronounced: 01.04.2025

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.

2.

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.

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