D. Y. PATIL INTERNATIONAL UNIVERSITY ,PUNE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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ITA 578/PUN/2023Status: DisposedITAT Pune24 April 2024Bench: SHRI R. K. PANDA (Vice President), SHRI S.S. GODARA (Judicial Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as it had become academic due to the subsequent grant of registration by the CIT(Exemption).

What were the facts?

The assessee university appealed against the CIT(Exemption)'s order rejecting its registration under Section 12AB. Subsequently, the CIT(Exemption) granted registration for subsequent assessment years, rendering the appeal academic.

What were the issues?

Whether the appeal is maintainable when the registration sought has been subsequently granted, making the appeal academic.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(i)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Mihir Naniwadekar
For Respondent: Shri Keyur Patel, CIT-DR

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 24.04.2024 Sr. PS/PS 2 Draft placed before author 24.04.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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