Maval Shikshan Pratishthan, Pune V. Commissioner of Income-tax - V,

ITA 528/PUN/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 7133 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-12-2016
• Assessment Year: misc
• Appeal Filed On: 19-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUNDAN
• Keywords: Charitable institution
• Section: 80G; 12A

Judgement Text

1 ] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / ITA NOS.527 AND 528/PUN/2014 MARVAL SHIKSHAN PRATISHTHAN, C/O.ADARSH VIDYA MANDIR, LAXMIBAG COLONY, TALEGAON DABHADE, TALUKA : MAVAL, PUNE 410506. PAN : AABTM1362J. . APPELLANT VS. COMMISSIONER OF INCOME TAX - V, PUNE. .RESPONDENT / APPELLANT BY : SHRI PRAMOD SHINGTE / RESPONDENT BY : SHRI RAJESH KUNDAN / ORDER PER ANIL CHATURVEDI, AM: THESE TWO APPEALS FILED BY THE ASSESSEE ARE EMANATING OUT OF SEPARATE ORDER OF COMMISSIONER OF INCOME-TAX - V, PUN E DT.28.08.2012. 1. ASSESSEE IS A CHARITABLE TRUST STATED TO BE REGISTERE D UNDER SOCIETY REGISTRATION ACT AND WITH CHARITY COMMISSIONER. ASS ESSEE FILED APPLICATION FOR REGISTRATION OF THE TRUST U/S 12A AND / DATE OF HEARING : 23.02.2017 / DATE OF PRONOUNCEMENT: 23.02.2017 2 RECOGNITION U/S 80G BEFORE COMMISSIONER OF INCOME TAX, PUN E. THE APPLICATION FOR REGISTRATION U/S 12A AND 80G WERE DEC LINED BY LD. CIT BY ORDER DT.28.08.2012. AGGRIEVED BY THE ORDER O F LD.CIT, ASSESSEE FILED APPEALS BEFORE US. 2. ON THE DATE OF HEARING, AN APPLICATION HAS BEEN MOVED BY THE ASSESSEE WHEREIN ASSESSEE VIDE LETTER DT.23.02.2017 HAS SOUGHT WITHDRAWAL OF BOTH THE APPEALS. REVENUE HAS NO OBJECTION FOR REQUEST OF WITHDRAWAL OF THESE APPEALS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. CONSIDERING THE AFORESAID SUBMISSIONS OF THE ASSESSEE FOR WITHDRAWAL OF APPEALS, THE APPEALS OF ASSESS EE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THE 23 RD DAY OF FEBRUARY, 2017. SD/- SD/- ( VIKAS AWASTHY ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 23 RD FEBRUARY, 2017. YAMINI 3 !'!# / COPY OF THE ORDER FORWARDED TO : 1 . / THE APPELLANT 2. / THE RESPONDENT 3 . 4. 5 6. CIT-V, PUNE, CIT(A) 6, PUNE. !' # 1 #$%, ' $% , / DR, ITAT, B PUNE; '() * / GUARD FILE. $ / BY ORDER, // TRUE COPY// , -./0 / ASSISTANT REGISTRAR, ' $% , / ITAT, PUNE.