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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI VINAY BHAMORE
This is an appeal filed by the assessee directed against the order of CIT Exemption, Pune dated 29.12.2022 denying grant of approval u/s.80G(5) of the Income-tax Act, 1961.
When the matter was called on, we find the appellant filed a petition seeking adjournment on the ground that the appellant had already re-submitted application before the CIT, Exemption, Pune in terms of CBDT Circular extending the due date for filing Form Nos.10A/10AB.
We had carefully considered the application for adjournment and find that it is not a fit case to adjourn the matter as the present appeal has become infructuous in view of the fact that the appellant had already re- submitted the application before the CIT, Exemption in terms of the CBDT Circular. The cause of action ceased to exist, therefore, the appeal filed by the assessee had become infructuous and dismissed accordingly.
In the result, the appeal filed by the assessee is dismissed. Order pronounced on this 03rd day of July, 2024.