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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal, arises against the CIT- (Exemptions), Pune, Pune's Din and Notice No.ITBA/EXM/F/ in EXM45/2022-23/1051712204(1), dated 30.03.2023, proceedings u/s.12AA of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
Learned CIT-DR submits at the outset that this tribunal’s Nagpur bench’s common order dated 20.03.2024 in assessee’s twin appeals ITA.Nos.226 & 229/NAG./2023
2 ITA.No.831/PUN./2023 decided on 20.03.2024; has already restored the corresponding issue(s) of sec.12AB and 80G(5) registrations; respectively back to the CIT(E) for his afresh appropriate adjudication. He further placed on record a copy of the said order before us. This being the clinching factual position; we hardly see any justification in proceeding with the assessee’s instant “duplicate” appeal. Rejected accordingly.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the open Court on 08.05.2024.