Shr Ramdas Swami Sanstan, Satara V. Deputy Commissioner of Income-Taz, CPC, Bengaluru

ITA 684/PUN/2021

AI Insights

The case involved an appeal by Shri Ramdas Swami Sansthan against an order from the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2015-16. The primary issue was the denial of deduction under section 11 of the Income Tax Act, 1961, due to the delay in filing Form 10B. However, the delay was later condoned by the CIT Exemptions-Pune, and a rectification order was passed by the ITO Exemption Ward-1, Pune, granting the exemption under section 11. Subsequently, the assessee decided to withdraw the appeal, which was accepted by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137520 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 19-12-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 11; 119(2)(b); 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.684/PUN/2021 िनधाᭅरण वषᭅ / Assessment Year : 2015-16 Shri Ramdas Swami Sansthan, Serve No.317/4, Plot No.1/2/3, Basppa Peth, Karanje Tarf, Satara- 415002. PAN : AAATR1325F Vs. DCIT, CPC, Bengaluru. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM : This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Delhi [the ‘NFAC’] dated 25.10.2021 for the assessment year 2015-16. 2. When the matter had come up for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, the appellant filed a letter dated 11.01.2023 seeking permission to withdraw the above captioned appeal. The relevant contents of the said letter are as under :- “This is an application for withdrawal of the above mentioned appeal. We do not wish to pursue the appeal and wish to withdraw the same. Assessee by : None Revenue by : Shri M. G. Jasnani Date of hearing : 23.01.2023 Date of pronouncement : 23.01.2023 ITA No.684/PUN/2021 2 The above appeal pertains to denial of deduction under section 11 of the Income Tax Act, 1961 (the “Act”) due to delay in filling of Form 10B for the concerned assessment year. CIT Exemptions-Pune has condoned the delay in filling form 10B for the AY 2015-2016 vide order under section 119(2)(b) dated 26/09/2022. The said order is attached herewith for your honour’s reference. Refer (Annexure ‘A’) Accordingly, ITO Exemption Ward-1, Pune has passed a rectification order under section 154 of the Act granting exemption under section 11 of the Act. The copy of the said order is attached herewith for your honour’s reference. Refer (Annexure ‘B’). We therefore request your honour to kindly allow the appellant to withdraw the appeal and oblige.” 3. On the other hand, the ld. Department Representative has no serious objection to permit the withdrawal of the appeal. 4. In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on this 23 rd day of January, 2023. Sd/- Sd/- (S. S. GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 23 rd January, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The NFAC, Delhi. 4. The Pr. CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.