THE PATHARE PRABHU CHARITIES , MUMBAI V. INCOME TAX OFFICER (EXEM)2(2), MUMBAI

ITA 2786/MUM/2022

AI Insights

The case involves The Pathare Prabhu Charities, a trust registered under section 12A of the Income Tax Act, 1961, and with the Charity Commissioner, Mumbai. The trust filed income tax returns for the assessment years 2016-17 and 2017-18, which were selected for scrutiny under section 143(3) of the Act. The Assessing Officer made several additions/disallowances in the assessments for these years. The trust appealed these assessments to the Commissioner of Income Tax (Appeals), which confirmed the additions/disallowances. Subsequently, the trust filed appeals with the Income Tax Appellate Tribunal, challenging the CIT(A)'s orders. However, before the Tribunal, the trust submitted a letter to withdraw the appeals, which was accepted by the Tribunal, leading to the dismissal of the appeals as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300204 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-01-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 30-10-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 12A; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM I TA N os . 278 6 & 2 78 7/ M u m/ 20 2 2 ( A s s e ss me nt Y ea rs : 2016 -1 7 & 20 1 7 -1 8 ) The Pathare Prabhu Charities 3, Pathare Prabhu Dnyati Bhavan, Jagnnath Shankerseth Road, Thakurdwar, Mumbai-400 002 V s. ITO (Exemption) Mumbai P A N / G I R N o. AA A T P 0 30 3 P (Appellant) : (Respondent) Assessee by : Ms. Ritu Punjabi Revenue by : Shri A. N. Bhalekar D a te o f H e a r i n g : 23.01.2023 D ate of P ro n o u n c e me n t : 30.01.2023 O R D E R Per Kavitha Rajagopal, J M: These appeals have been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Years (‘A.Y.’ for short) 2016-17 and 2017-18. The assessee has challenged the order of the ld. CIT(A) on various grounds of appeal. 2. Briefly stated the assessee trust is registered with Directorate of Income Tax (Exemption), Mumbai u/s. 12A of the Act and is also registered with Charity Commissioner, Mumbai. The assessee filed its return of income for both the assessment years and the assessee’s case was selected for scrutiny u/s. 143(3) and the assessment 2 I T A N o s . 2 7 8 6 & 2 7 8 7 / M u m / 2 0 2 2 ( A . Y s . 2 0 1 6 - 1 7 & 2 0 1 7 - 1 8 ) The Pathare Prabhu Charities vs. ITO (Exemption) order dated 22.12.2018 and 25.11.2019 respectively was passed by the Assessing Officer (A.O. for short) by making several additions/disallowances. 3. On an appeal before the ld. CIT(A) challenging the assessment order, the ld. CIT(A) confirmed the impugned additions/disallowances. 4. The assessee is in appeal before us, challenging the order of the ld. CIT(A). 5. The learned Authorised Representative (ld. AR for short) for the assessee submitted vide letter dated 26.12.2022 to withdraw the appeal for both the assessment years under consideration. 6. The learned Departmental Representative (ld. DR for short) had nothing to controvert the same. 7. Having heard the rival submissions and perused the materials on record, we hereby dismiss both these appeals as withdrawn on the basis of the withdrawal letter submitted at the bar with the intension not to pursue with these appeals. 8. In the result, both these appeals are dismissed as withdrawn. Order pronounced in the open court on 30.01.2023 Sd/- Sd/- (S. Rifaur Rahman) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 30.01.2023 Roshani , Sr. PS 3 I T A N o s . 2 7 8 6 & 2 7 8 7 / M u m / 2 0 2 2 ( A . Y s . 2 0 1 6 - 1 7 & 2 0 1 7 - 1 8 ) The Pathare Prabhu Charities vs. ITO (Exemption) Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai