WHEELCHAIR BASKETBALL ASSOCIATION,PUNE vs. CIT EXEMPTION PUNE, PUNE

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ITA 62/PUN/2024Status: DisposedITAT Pune02 May 2024AY 2024-25Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)3 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, noting a recent CBDT circular permitting fresh applications for registration even if previously rejected for late filing.

What were the facts?

The assessee, a charitable trust, applied for registration under Section 80G(5) of the IT Act. The application was rejected by the CIT(E) due to being filed belatedly.

What were the issues?

Whether the appeal should be dismissed as withdrawn in light of a new CBDT circular allowing fresh applications for 80G registration.

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 R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Kiran Sanmane
For Respondent: Shri Ajay Kumar Keshari
Hearing: 29.04.2024Pronounced: 02.05.2024

ORDER

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