SHRI VATVRUKSHA SWAMI SAMARTH CHARITABLE TRUST, Pune V. The Commissioner of Income Tax( Exemption), Pune, Pune

ITA 101/PUN/2023

AI Insights

The case involves two appeals filed by Shri Vatvruksha Swami Samarth Charitable Trust against the Commissioner of Income Tax (Exemptions), Pune, concerning proceedings under Section 12AA of the Income Tax Act, 1961. The appeals were related to the trust's registration under the said section, which is crucial for entities seeking tax exemptions on their income. However, before the tribunal could deliberate on the substantive issues, the trust submitted a letter requesting the withdrawal of both appeals. The tribunal, acknowledging the withdrawal request and the absence of any objection from the revenue side, dismissed the appeals accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137373 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: B
• Next Hearing Date: 09-03-2023
• Assessment Year: misc
• Appeal Filed On: 24-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.Nos.101 & 102/PUN./2023 Shri Vatvruksha Swami Samarth Charitable Trust, S.No.191, A, Building No. L-49, Room No.1136, Mahatma Housing Board Colony, Yerwada, Pune. PIN 411 006. Maharashtra PAN ABATS5750J vs. The Commissioner of Income Tax (Exemptions), Room No.322, 3 rd Floor, Income Tax Office, PMT Building, Shankar Sheth Road, Pune. Maharashtra. PIN – 411 037. (Appellant) (Respondent) For Assessee : Shri Kiran Sanmane For Revenue : Shri M.G. Jasnani Date of Hearing : 10.03.2023 Date of Pronouncement : 10.03.2023 ORDER PER BENCH : These assessee’s twin appeals arise against the CIT (Exemption), Pune’s Din & Notice No.ITBA/EXM/F/ EXM45/2022-23/1047665455(1) and 1047665469(1) both dated 26.11.2022, involving proceedings under Section 12AA of the Income Tax Act, 1961 (in short “the Act”). 2. At the very outset, the assessee has filed letter dated nil seeking for withdrawal of appeals as under : 2 ITA.Nos.101 & 102/PUN./2023 Shri Vatvruksha Swami Samarth Charitable Trust, Pune 3. The Learned DR has no objection. 4. In view of the above, we dismiss the twin appeals of the assessee as withdrawn. Ordered accordingly. Order pronounced in the open Court on 10.03.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 10 th March, 2023 VBP/- 3 ITA.Nos.101 & 102/PUN./2023 Shri Vatvruksha Swami Samarth Charitable Trust, Pune Copy to 1. The appellant 2. The respondent 3. The CIT(Exemption), Pune. 4. The JCIT (Exemption Range), Pune 5. D.R. ITAT, Pune “B” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.