SHRI RANI SATI SEWA SAMITI ,GONDIA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, PUNE , PUNE

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, , ACCOUNTANT MEMBER I.T.A.Nos.823 & 824/PUN./2023 [E-APPEAL] U/sec.12AA of the Income Tax Act, 1961 Shri Rani Sati Sewa The Commissioner of Income Samiti, Gondia, Shakti Tax (Exemptions), Room Dham, Ganeshnagar, No.322, 3rd Floor, Income Tax vs. Gondia – 441 601 Office, PMT Bldgs., Shankar Maharashtra. Seth Road, Pune – 411 037 PAN AACTS3294G Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Ajay Kumar Kesari Date of Hearing : 06.02.2024 Date of Pronouncement : 29.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. :

These assessee’s twin appeals I.T.A.No.823 & 824/ PUN./2023, arise against the order of the Commissioner of Income Tax (Exemptions), Pune’s as many Din & notice nos. 1051621740(1), ITBA/EXM/F/EXM45/2022-23/1051627899(1) and dated 30.03.2023 and 29.03.2023, 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 I.T.A.No.823 & 824/PUN./2023 2. It emerges at the very outset that the assessee herein is based at Gondia, 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.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 both these appeals 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 appeals. We accordingly reject these assessee’s twin appeals “as returned” with liberty to be instituted afresh as per law in very terms.

All other pleadings on merits stand render academic.

These assessee’s twin appeals I.T.A.Nos.823 & 824/ 3. PUN./2023 are rejected “as returned” in above terms. A copy of this common order be placed in the respective case files.