ISHWAR EDUCATION & CHARITABLE TRUST,PUNE V. ITO, EXEMPTION WARD 2, PUNE

ITA 453/PUN/2025

AI Insights

The case involves Ishwar Education & Charitable Trust, which appealed against an order from the Commissioner of Income Tax (Appeals), NFAC, Delhi, for the Assessment Year 2020-21. The appeal was initially filed due to a misunderstanding related to the filing of an additional ground against the notice of the Assessing Officer for Proceedings under section 154 for AY 2020-21, instead of against the CIT(A)'s hearing notice. Upon realizing this error, the assessee filed an application to withdraw the appeal, which was supported by the Department's representative. Consequently, the tribunal dismissed the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791972 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 21-02-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWALI
• Keywords: Charitable institution
• Section: 154

Judgement Text

" आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.453/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Ishwar Education & Charitable Trust, Sant Sai High School, Adinath Nagar, Bhosari, Pune-411026 PAN : AAATI1010Q Vs. ITO, Exemption Ward-2, Pune अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : N O N E Department by : Shri Rajesh Gawali Date of hearing : 10-12-2025 Date of Pronouncement : 10-12-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 12.06.2024 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi pertaining to Assessment Year 2020-21. 2. The assessee has filed an application dated 08.12.2025 requesting for withdrawal of the appeal. The relevant extract of the application reads as under : “With reference to the above appeal we wish to withdraw the appeal as just we noticed that the issue on which the appeal is filed in incorrect. Now we noticed that, the additional ground presumed to have been filed before the CIT(A) on 10/04/2024 was inadvertently and through over site filed against the notice of AO Exemption ward 1(2) Pune for Proceedings under section 154 for AY 2020-21 and not against the hearing notice of CIT(A)'s on Income Tax Portal. Therefore, the mention by CIT(A) that there was no additional ground on the system is correct. Under the circumstances we request Your Hons to allow us to withdraw the appeal or dismiss the appeal as Your Hons may consider appropriate.” Printed from counselvise.com 2 ITA No.453/PUN/2025, AY 2020-21, AY 2020-21 3. Shri Rajesh Gawali, representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal. 4. In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 10th December, 2025. Sd/- Sd/- (R.K. Panda) (Astha Chandra) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 10th December, 2025. रदि आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदचि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Printed from counselvise.com "