Rama Mahadeo Sathe Mahila Kalyan Mandal Trust, Pune V. Commissioner of Income-Tax (Exemption), Pune

ITA 633/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2473 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-03-2021
• Assessment Year: misc
• Appeal Filed On: 02-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 633 /PUN/20 20 RAMA MAHADEO SATHE MAHILA KALYAN MANDAL TRUST, FLAT NO.9, BUILDING A, MAHAVEER NAGAR, SINHAGAD ROAD, MANIK BAUG, HINGNE KHURD, PUNE - 411 051. PAN : AADTR5157J ....... / APPELLANT / V/S. THE COMMISSIONER OF INCOME TAX (EXEMPTION) PUNE. / RESPONDENT A SSESSEE BY : SHRI C.H. NANIWADEKAR REVENUE BY : SHRI DEEPAK GARG / DATE OF HEARING : 2 5 . 0 6 .202 1 / DATE OF PRONOUNCEMENT : 25 . 06 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT (EXEMPTION), PUNE DATED 03.10.2020 PASSED U/S.80G(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 633 /PUN/20 20 RAMA MAHADEO SATHE MAHILA KALYAN MANDAL TRUST 2. IN THIS CASE, AT THE VERY OUTSET, THE ASSESSEE HAD FILED A LETTER AND THE RELEVANT PORTION OF THE SAME REA DS AS FOLLOWS: THE WINDOW FOR RE - REGISTRATION OF TRUSTS U/S.12A AND RE - REGISTRATION FOR THE PURPOSE OF SECTION 80G HAS OPENED AND WE NEED TO COMPULSORILY APPLY FOR THE SAME. IN SUCH SITUATION, WE WISH TO INFORM YOU THAT WE DO NOT WISH TO PRESS THE GROUN D OF APPEAL. THE ASSESSEE, THEREFORE, WANTS TO WITHDRAW THIS APPEAL. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THEY DO NOT WANT TO PRESS THE APPEAL AND HENCE, IT MAY BE TREATED AS WITHDRAWN. THE LD. DR DID NOT RAISE A NY OBJECTION. 4. AFTER HEARING THE PARTIES, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. THUS, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 25 TH DAY OF JUNE , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 25 TH JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (EXEMPTION), PUNE. 4. , , , / DR, ITAT, B BENCH, PUNE. 5 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 633 /PUN/20 20 RAMA MAHADEO SATHE MAHILA KALYAN MANDAL TRUST DATE 1 DRAFT DICTATED ON 2 5 .06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 25 .06 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 4 ITA NO. 633 /PUN/20 20 RAMA MAHADEO SATHE MAHILA KALYAN MANDAL TRUST 11 DATE OF DISPATCH OF ORDER