RSB FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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ITA 656/PUN/2024Status: DisposedITAT Pune03 July 2024AY 2023-24Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)2 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 found that the appeal had become infructuous because the assessee had already re-submitted their application. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(Exemption) denying approval under section 80G(5). The assessee subsequently re-submitted their application before the CIT(Exemption) as per a CBDT circular.

What were the issues?

Whether an appeal becomes infructuous when the assessee takes action to rectify the issue that led to the original order being challenged.

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, PUNE BENCH “B”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI VINAY BHAMORE

For Respondent: Shri Ajay Kumar Keshari
Hearing: 03.07.2024Pronounced: 03.07.2024

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.

2.

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.

3.

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.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on this 03rd day of July, 2024.

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