Nature Institute for Welfare of Society, Osmanabad V. The Commissioner of Income Tax (Exemption) , Pune

ITA 386/PUN/2023

AI Insights

The case involved two appeals by the Nature Institute for Welfare of Society against the orders of the CIT (Exemptions), Pune, which had rejected the registration under section 12AB and approval under section 80G(5) of the Income Tax Act, 1961. The assessee had initially filed for re-registration and re-approval under the new law but under incorrect clauses. Following a CBDT circular that extended the deadline for such applications, the assessee decided to withdraw the earlier application and file a new one correctly. Consequently, the appeals became infructuous, leading to the request for withdrawal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137761 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-06-2023
• Assessment Year: misc
• Appeal Filed On: 04-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.386 & 387/PUN/2023 Nature Institute for Welfare of Society, C/o. Parshuram Kulkarni, Datta Nagar, Behind SMDM College, Kallam, Osmanabad – 413 507 Maharashtra PAN : AABTN6621M Vs. CIT(Exemptions) Pune Appellant Respondent आदेश / ORDER PER BENCH : These two appeals by the assessee are directed against the separate orders dt. 28-11-2022 passed by the CIT (Exemptions), Pune rejecting registration u/s.12AB and approval u/s.80G(5) of the Income-Act, 1961. 2. Before us, the AR of the assessee has filed letter dated 19-06-2023 seeking permission to withdraw the appeals. The relevant contents of such letter reads as under : “(i) The assessee trust was having originally 12A registration and 80G approval under the old law. Assessee by Shri Sharad A.Shah Revenue by Shri Keyur Patel, CIT-DR Date of hearing 20-06-2023 Date of pronouncement 20-06-2023 ITA Nos.386 & 387/PUN/2023 Nature Institute for Welfare of Society 2 (ii) The assessee trust had applied for re-registration and re- approval of trust by making an application in Form 10A on 27-11- 2021 & 28-11-2021 respectively under new law. However, mistakenly it was filed under wrong clause. (iii) Now on CBDT come up with circular no.6 of 2023 dt.24-5-2023 extended due date for making application in Form 10A to 30-09-2023 where due date for application in Form 10A under sub-clause (i) of clause (ac) of sub-section (1)1 of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G is expired. (iv) Upon further discussion with office of the CIT, Exemption Pune, we are conveyed that we can surrender the earlier filed form 10A and file new form 10A. (v) Accordingly, we have surrendered the earlier application in form 10A and filed new form 10A under correct clauses seeking Final registration and final approval under new law. The said forms have been filed on 19-6-2023. The final order is awaited. In view of the above, the appeal become infructuous and we, therefore, pray your honour to allow to withdraw the present appeals filed.” 3. On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeals. 4. In the result, the appeals are dismissed as ‘withdrawn’. Order pronounced in the Open Court on 20 th June, 2023. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 20 th June, 2023 सतीश ITA Nos.386 & 387/PUN/2023 Nature Institute for Welfare of Society 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. DR, ITAT, ‘A’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 20-06-2023 Sr.PS 2. Draft placed before author 20-06-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.