RSB FOUNDATION, PUNE V. CIT EXEMPTION, PUNE

ITA 656/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1204 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-07-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 31-03-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.656/PUN/2024 नधा रण वष /Assessment Year : 2023-24 RSB Foundation, Pentagaon P1, Magarpatta City, Second Floor, Hadapsar, Pune – 411 028, Maharashtra PAN : AAJCR6182Q Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of CIT Exemption, Pune dated 29.12.2022 denying grant of approval u/s.80G(5) of the Income-tax Act, 1961. 2. When the matter was called on, we find the appellant filed a petition seeking adjournment on the ground that the appellant had already re-submitted application before the CIT, Exemption, Pune in terms of CBDT Circular extending the due date for filing Form Nos.10A/10AB. Assessee by : None Revenue by : Shri Ajay Kumar Keshari Date of hearing : 03.07.2024 Date of pronouncement : 03.07.2024 ITA No.656/PUN/2024 2 3. We had carefully considered the application for adjournment and find that it is not a fit case to adjourn the matter as the present appeal has become infructuous in view of the fact that the appellant had already re- submitted the application before the CIT, Exemption in terms of the CBDT Circular. The cause of action ceased to exist, therefore, the appeal filed by the assessee had become infructuous and dismissed accordingly. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced on this 03 rd day of July, 2024. Sd/- Sd/- (VINAY BHAMORE) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 03 rd July, 2024 Satish आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune