PDKV RESEARCH AND INCUBATION FOUNDATION,AKOLA vs. CIT, EXEMPTION, AKOLA

It emerges at the very outset that the assessee herein is based at Akola, Maharashtra. And that it is assessed at Nagpur by the learned ITO, Ward-1 (Exemption), Nagpur as per the information gathered in the case files. This is indeed coupled with the fact that the assessee is aggrieved against the learned CIT(E) orders refusing sec.80G registration which have been passed at Pune. This being the clinching factual position, we are of the view that this tribunal’s Pune benches at Pune have no jurisdiction to entertain the instant appeal going by the Standing Order no.1/1987 dated 17.07.1987 notifying the territorial jurisdiction of various benches in tribunal. As per the foregoing notification, the tribunal’s Nagpur Bench, Nagpur only is vested with the territorial jurisdiction to entertain the assessee’s instant appeal. We accordingly reject the assessee’s appeal “as returned” with liberty to be instituted afresh as per law in very terms.