SHRI CHHATRAPATI SHAHU MAHARAJ SHIKSHAN SANSTHA MOTALA,BULDANA vs. CIT,EXEMPTION PUNE, PUNE

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ITA 1292/PUN/2024Status: DisposedITAT Pune21 October 2024Bench: SHRI R. K. PANDA (Vice President), SHRI S.S. GODARA (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 allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to refile before the correct jurisdictional bench.

What were the facts?

The assessee filed an appeal before the ITAT Pune Bench. Subsequently, the assessee filed an application seeking withdrawal of the appeal. The reason for withdrawal was that the appeal was inadvertently filed before the wrong bench.

What were the issues?

Whether an appeal filed before an incorrect bench can be withdrawn and refiled before the correct bench.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Before: SHRI & SHRI S.S. GODARA

This apeal filed by the asese is directed against the order dated 1 4 . 0 3 .202 4 of the CIT Exemption, Pune re jecting the aplication for registration u/s 12AB of the Income Tax Act, 1961 .

2 . The asese filed an aplication dated Nil seking withdrawal of the apeal on the ground that the apeal is filed before the Pune Bench inadvertently instead of filing before the Nagpur Bench . The Ld. DR has no objection. Acordingly, the 2 No. / PUN 2 4 apeal of t he asese is dismised as —withdrawn “ with liberty to the asese to file the apeal before the jurisdictional Bench i.e. Nagpur Bench .

3 . In the result, the apeal filed by the asese is dismised as —withdrawn “. th Order pronounced in the open Court at the time of hearing itself i.e. 17 October , 20 24.

Sd/ - Sd/ - ( S.S. GODARA ) (R. K. PANDA ) JUDICIAL MEMBER VICE PRESIDENT th October ≤� ¨� ; �ر��û Pune Dated : 17 , 2024 GCVSR ž��� Ğ� ������� Ž����� / Copy of the Order is forwarded to : Ž������ 1. / The Apelant; 2. ���� / The Respondent 3 . DR, ITAT, ” A ‘ Bench, Pune 4. İ��� ��Ð� / Guard file . ž��������� / BY ORDER, / True Copy / Senior Private Secretary ž�Ğ� Ž����� Ž��Ğ�� ,���� / ITAT, Pune

3 No. / PUN 2 4

S.No. Details Date Initials Designation 1 Draft dictated on 2 1 . 1 0.2024 Sr. PS/PS 2 Draft place d before author 2 1 . 1 0.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discused/aproved by Second 4 AM/AM Member 5 Aproved 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. Date of Dispatch of order

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