Vishwakalyan Education Society, Pune V. Commissioner of Income-tax, (Exemption), Pune

ITA 1158/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7008 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 1158 /PUN/201 9 VISHWAKALYAN EDUCATION SOCIETY, PLOT NO. 6, KADOLKAR COLONY, TALEGAON DABHADE, PUNE 410506 PAN : AAATV4101H ....... / APPELLANT / V/S. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE / RESPONDENT ASSESSEE BY : SHRI RAJIV THAKKAR REVENUE BY : SHRI NAVIN GUPTA / DATE OF HEARING : 09 - 09 - 2020 / DATE OF PRONOUNCEMENT : 10 - 0 9 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 02 - 07 - 2019 PASSED BY THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS), PUNE. 2. WE NOTE THAT THE ASSESSEE HAS BEEN GRANTED REGISTRATION U/S. 12AA OF THE ACT AND WAS CANCELLED BY THE CIT(EXEMPTIONS) ON 24 - 05 - 2019. THE PRESENT APPEAL FILED BEFORE THIS TRIBUNAL IS AGAINST THE ORDER DATED 24 - 05 - 2019 PASSED BY CIT( EXEMPTIONS ) U/S. 12AA (3) OF THE ACT. MEANWHILE, THE SETTLEMENT COMMISSION RESTORED THE REGISTRATION VIDE ITS 2 ITA NO . 1158/PUN/2019 ORDER DATED 24 - 08 - 2020 . WE NOTE THAT THE PRESENT APPEAL BECOMES INFRUCTUOUS IN VIEW OF THE RESTORATION OF REGISTRATION BY THE SETTLEMENT COMMISSION. 3. THE LD. AR, SHRI RAJIV THAKKAR AND LD. DR, SHRI NAVIN GUPTA FAIRLY CONCEDED THE ABOVE POSITION. 4. THEREFORE, IN VIEW OF THE SUBMISSIONS OF LD. A R AND LD. D R, WE DISMISS THE PRESENT APPEAL AS INFRUCTUOUS , BUT HOWEVER, LIBERTY IS GIVEN TO THE ASSESSEE TO FILE AN APPLICATION IN CASE OF ANY CONTRARY POSITION. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH SEPTEMBER, 2020 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 10 TH SEPTEMBER, 2020. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT( EXEMPTIONS), PUNE 4 . , , , / DR, ITAT, B BENCH, PUNE. 5 . / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE