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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE : [VIRTUAL HEARING]
Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,
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.
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.