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

PDF · subscribers
ITA 1293/PUN/2024Status: DisposedITAT Pune21 October 2024Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (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 The grounds raised by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the Pune ITAT but later realized it was filed before the wrong bench. The jurisdictional Assessing Officer was in Nagpur, and the assessee had subsequently filed appeals before the Nagpur ITAT.

What were the issues?

The primary issue was the inadvertent filing of an appeal before the incorrect ITAT bench and the assessee's subsequent request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Amol Khairnar – CIT(DR)
Hearing: 21/10/2024Pronounced: 21/10/2024

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax-Exemption, Pune dated 14.03.2024 passed u/sec.12AB(I)(b)(ii) of the Income tax Act 1961.

2.

At the outset of hearing, the ld.Counsel of the assessee made an application(written request) for withdrawal of appeal as under : “The Assessee respectfully submits that, the captioned appeal has been inadvertently wrongly filed before the Hon’ble ITAT Pune bench. The jurisdictional Assessing Officer being ITO Ward-1 Exemption, Nagpur, the appeal needs to be filed before Hon’ble Nagpur ITAT. The assessee has subsequently filed appeal before Hon’ble Nagpur ITAT in ITA 368/NAG/2024 and ITA 369/NAG/2024. In view above, the assessee wishes to withdraw the captioned appeal with the liberty to pursue the appeal filed before Hon’ble Nagpur ITAT.”

2.1 As the appeal has been inadvertently filed before this Bench, the assessee wishes to withdraw the appeal.

3.

On the other hand, ld.DR for the Revenue did not object to the withdrawal request made by the assessee.

4.

Considering the request of the assessee, we allow to withdraw the appeal of the assessee. Hence, grounds raised by the assessee are dismissed as withdrawn.

More judgments on Section 12AB(1)(b)(ii)

All 150 judgments and leading authorities on Section 12AB(1)(b)(ii) →

Recent GST High Court judgments

Search GST case law →