HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT EXEMPTION, AKOLA

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ITA 831/PUN/2023Status: DisposedITAT Pune08 May 2024Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI INTURI RAMA RAO (Accountant 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 noted that a previous order by the Nagpur bench had already restored the issue of Section 12AB and 80G(5) registrations back to the CIT(E) for fresh adjudication. Therefore, the current appeal was considered a duplicate.

What were the facts?

The assessee filed an appeal against the order of the CIT(Exemptions) regarding proceedings under Section 12AA of the Income Tax Act. The assessee did not appear for the hearing.

What were the issues?

Whether the current appeal is maintainable when a similar issue has already been remanded by another bench of the Tribunal.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO

Hearing: 07.05.2024Pronounced: 08.05.2024

PER SATBEER SINGH GODARA, J.M. :

1.

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.

2.

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.

3.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open Court on 08.05.2024.

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