SHRI SARASWATI EDUCATION SOCIETY,AKOLA vs. CIT EXEMPTION, PUNE

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ITA 833/PUN/2023Status: DisposedITAT Pune15 April 2024Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI GD PADMAHSHALI (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 held that the Pune bench lacked territorial jurisdiction to hear the appeal, as the assessee was assessed in Akola and the relevant jurisdiction lay with the Nagpur bench. The appeal was dismissed on this technical ground.

What were the facts?

The assessee, an education society based in Akola, appealed against the Commissioner of Income Tax (Exemptions), Pune's order refusing registration under sections 12AA and 80G. The assessee did not appear for the hearing.

What were the issues?

The primary issue was the territorial jurisdiction of the Income Tax Appellate Tribunal bench to hear the appeal. The merits of the registration refusal were not considered.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE : [VIRTUAL HEARING]

Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,

Hearing: 14.03.2024Pronounced: 15.04.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER I.T.A.No.833/PUN./2023 [E-APPEAL] U/sec.12AA of the Income Tax Act, 1961 The Commissioner of Income Shri Saraswati Education Tax (Exemptions), Society, Keshav Nagar, Income Tax Office, PMT vs. Akola – 440 001 Bldgs., Shankar Seth Road, Maharashtra. Pune – 411 037 PAN AAFAS3857B Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Ajay Kumar Kesari Date of Hearing : 14.03.2024 Date of Pronouncement : 15.04.2024 ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal I.T.A.No.833/PUN./2023, arise against the order of the Commissioner of Income Tax (Exemptions), Pune’s Din & notice no. ITBA/EXM/F/EXM45/2022-23/1051717858(1) dated 30.03.2023, refusing sec.12AA and 80G registrations, respectively. Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. We have heard the learned CIT- DR’s vehement submissions during the course of hearing.

2.

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-3, Akola as per the information gathered in 2 I.T.A.Nos.833/PUN./2023 the case files. This is indeed coupled with the fact that the assessee is aggrieved against the learned CIT(E) orders refusing sec.12AA and 80G registrations 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.

All other pleadings on merits stand render academic.

This assessee’s appeal I.T.A.No.833/PUN./2023 is 3. rejected “as returned” in above terms.

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