ASMITA EDUCATION AND HEALTHCARE FOUNDATION,THANE vs. CIT EXEMPTION, PUNE

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ITA 947/PUN/2023Status: DisposedITAT Pune08 May 2024AY 2022-23Bench: 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 allowed the assessee to withdraw the appeal. This was permitted because the assessee is assessed in Thane, which is under the jurisdiction of the Mumbai Bench, and a similar issue had been remanded by the Mumbai Bench.

What were the facts?

The assessee filed an appeal before the ITAT, Pune Bench, challenging a decision related to Section 80G(5) of the Income Tax Act. The assessee's registered office is in Thane, which falls outside the territorial jurisdiction of the Pune Bench.

What were the issues?

The primary issue was the territorial jurisdiction of the ITAT Bench. The assessee sought to withdraw the appeal to refile it before the appropriate bench in Mumbai.

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 “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/ EXM45/2023-24/1054043505(1), dated 29.06.2023, in proceedings u/s.80G(5) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges at the outset that this tribunal’s office noting dated 12.03.2024 had sought to ascertain the issue of territorial jurisdiction of ITAT bench(es) at Pune. Learned CIT- DR at this stage took us to the said noting wherein it is 2 ITA.No.947/PUN./2023 evident that the learned coordinate bench at Mumbai has already dealt with the assessee’s appeal dealing with the issue of sec.12AB registration and remanded the same back to the CIT(E). Faced with the situation, learned counsel sought to withdraw the assessee’s instant appeal in light of the tribunal’s Standing Order no.1/1987 dated 17.07.1987 notifying the territorial jurisdiction of various benches in tribunal; as the assessee is assessed at Thane, not within the jurisdiction of ITAT, Pune bench(es), with liberty to be instituted afresh before the appropriate bench at Mumbai. The Revenue is fair enough in not objecting the assessee’s foregoing plea of withdrawal of appeal. Ordered accordingly.

3.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open Court on 08.05.2024.

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