ANGEL XPRESS FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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ITA 1826/MUM/2024Status: DisposedITAT Mumbai31 July 2024AY 2024-25Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI OMKARESHWAR CHIDARA (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 this appeal was against an order that was also challenged in another appeal, ITA No.1807/M/2024, which had already been decided by the Tribunal. Therefore, the present appeal was deemed to be infructuous.

What were the facts?

The assessee preferred an appeal against an order dated 05.12.2023 passed by the Ld. Commissioner of Income Tax (Exemptions) under section 80G(5) of the Income Tax Act, 1961. The appeal was concerning the Assessment Year 2024-25. The assessee's representative was not present, while the Revenue's representative was Shri Ajay Chandra.

What were the issues?

Whether the current appeal is infructuous due to a previously decided appeal involving the same order.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA

For Respondent: Shri Ajay Chandra, D.R

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 05.12.2023, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) under section 80G(5) of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2024-25.

2.

At the outset, we observe as it clearly appears from Form No.36 that this appeal is against the order dated 05.12.2023 passed by the CIT(E), which in fact has also been challenged by filing another appeal i.e. which has already been decided by us vide order dated 31-07-2024, hence, this appeal is liable to be dismissed being infructuous.

3.

In the result, the appeal filed by the Appellant under consideration is dismissed being infructuous.

Order pronounced in the open court on 31.07.2024.

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