JD Foundation, Pune V. CIT (Exemptions), Pune

ITA 28/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8490 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 10-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.28/PUN/2021 धििाारण वर्ा / Assessment Year : 2020-21 JD Foundation, A-1 Success Chambers, 1232 Apte Road, Deccan Gymkhana, Pune – 411004 PAN : AACTJ1731F ......अपीलार्थी / Appellant बिाम / V/s. Commissioner of Income Tax (Exemptions), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Sarvesh Khandelwal Revenue by : Shri Sunil Kumar सुनवाई की तारीख / Date of Hearing : 08-07-2022 घोषणा की तारीख / Date of Pronouncement : 11-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 23-03-2020 passed by the Commissioner of Income Tax (Exemption), Pune for assessment year 2020-21. 2. We find that this appeal was filed with a delay of 265 days. Upon hearing both the parties, we find that the reasons explained by the ld. AR are bonafide which really prevented the assessee to file the appeal in time. Therefore, the delay of 265 days are condoned. 2 ITA No.28/PUN/2021, A.Y. 2020-21 3. The assessee filed an application dated 06-07-2022 seeking permission to withdraw the present appeal. The relevant extract of the application reads as under : “3. Subsequently, the Finance Act 2020 has rationalized the process of registration of the trust and new provisions were introduced for the registration of the trust under the Act. Accordingly, the assessee trust had applied for registration as per new provisions u/s. 12AB of the Act. The assessee has been successfully granted a provisional registration vide Form No. 10AC with effect from A.Y. 2022-23. The copy of the same is enclosed herewith for reference in Annexure 1. Thus, as provisional registration has now been granted to the assessee, the assessee would like to withdraw its appeal as filed against the order of CIT exemptions refusing to grant the registration.” 4. Shri Sunil Kumar, the ld. DR has no objection in case the assessee wishes to withdraw the appeal. 5. In view of the request made by the assessee the appeal is dismissed as withdrawn. Order pronounced in the open court on 11 th July, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 11 th July, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(Exemptions), Pune 4. The Addl./Joint CIT-Exemption Range, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune