NRG SEVA SAMITI,GURERA VILLAGE vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

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ITA 575/CHANDI/2023Status: DisposedITAT Chandigarh23 April 2024AY 2023-24Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial 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 dismissed the appeal as infructuous. This was because the Delhi Benches were already seized of the matter, and the assessee's appeal was registered there.

What were the facts?

The assessee filed an appeal against the rejection of its application under section 80G(5). The assessee submitted that a similar appeal was already pending before the Delhi Benches of the Tribunal.

What were the issues?

Whether the appeal should be dismissed as infructuous due to a pending matter before another bench of the Tribunal.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

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./ ि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. :

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