SMT. FENSIBAI NEMICHAND SHAH RELIGIOUS CHARITABLE TRUST,SHIRDI vs. CIT EXEMPTION PUNE, PUNE

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ITA 1281/PUN/2024Status: DisposedITAT Pune10 December 2024AY 2022-23Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)3 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 the appeal was indeed a duplicate of a previously adjudicated matter. Consequently, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of registration under Section 12A. The assessee's counsel submitted that the current appeal was a duplicate of a previously decided appeal for the same assessment year.

What were the issues?

Whether a duplicate appeal, filed inadvertently for the same assessee and assessment year as a previously decided appeal, should be entertained.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Smt Deepa Khare
For Respondent: Shri Amol Khairnar, CIT-DR

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 10.12.2024 Sr. PS/PS 2 Draft placed before author 10.12.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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