NRG SEVA SAMITI,GURERA VILLAGE vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश एम. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA NO. 575/Chd/2023 िनधा"रण वष" / Assessment Year : 2023-24 NRG Seva Samiti बनाम The CIT(Exemptions) Vill: Gurera, Bhiwani, Siwani(Rural) Chandigarh (128), Gurera B.O "ायी लेखा सं./PAN NO: AAFAN9969H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None (Submission) राज" की ओर से/ Revenue by : Shri Sarabjeet Singh, CIT, DR सुनवाई की तारीख/Date of Hearing : 22/04/2024 उदघोषणा की तारीख/Date of Pronouncement : 23/04/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. :
This is an appeal filed by the Assessee against the order of the Ld. CIT(E), Chandigarh dt. 03/08/2023 wherein the assessee’s application under section 80G(5) has been rejected.
In its submission dt. 27/03/2024, the assessee has submitted that the Delhi Benches of the Tribunal is already seized of the matter wherein the appeal of the assessee is registered as ITA No. 3180/Del/2023 and the matter is scheduled for hearing on 30/05/2024. In light of the same, it has been submitted that since the matter is already pending before the Delhi Benches, appropriate order may be passed in order to avoid same appeal being considered by two Benches of the Tribunal.
During the course of hearing, the Ld. CIT/DR submitted that juri iction over this case lies with the AO (Exemption) Ward, Rohtak and which comes
under the juri iction of the Delhi Benches and since Delhi Benches are already seized of the matter, the present appeal may be dismissed as infructuous.
After considering the request so made by the assessee and hearing the Ld. CIT DR, the present appeal is dismissed as infructous since the Delhi Benches are already seized of the matter and appeal of the assessee is registered therein as ITA No. 3180/Del/2023. 5. In the result, appeal of the Assessee is dismissed as infructuous. Order pronounced in the open Court on 23/04/2024. परेश एम. जोशी िव"म िसंह यादव (PARESH M. JOSHI) (VIKRAM SINGH YADAV) "ाियक सद" / JUDICIAL MEMBER लेखा सद"/ ACCOUNTANT MEMBER AG
आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant
""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/
