PDKV Research and Incubation Foundation, Akola V. CIT, Exemption, Akola

ITA 832/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7852 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-03-2024
• Assessment Year: misc
• Appeal Filed On: 16-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE : [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER I.T.A.No.832/PUN./2023 [E-APPEAL] U/sec.80G of the Income Tax Act, 1961 PDKV Research & Incubation Foundation, Punjabrao Krishi Vidyapeeth, Krishi Nagar, Shivani Air Port Area, Akola-444 104 Maharashtra. PAN AAKCP6318F vs. The Commissioner of Income Tax (Exemptions), Income Tax Office, PMT Bldgs., Shankar Seth Road, Pune – 411 037 Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Ajay Kumar Kesari Date of Hearing : 14.03.2024 Date of Pronouncement : 15.04.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal I.T.A.No.832/PUN./2023, arise against the order of the Commissioner of Income Tax (Exemptions), Pune’s Din & notice no. ITBA/EXM/F/EXM45/2022-23/1051695817(1) dated 30.03.2023, refusing sec.80G registration. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. We have heard the learned CIT- DR’s vehement submissions during the course of hearing. 2 I.T.A.No.832/PUN./2023 2. It emerges at the very outset that the assessee herein is based at Akola, Maharashtra. And that it is assessed at Nagpur by the learned ITO, Ward-1 (Exemption), Nagpur as per the information gathered in the case files. This is indeed coupled with the fact that the assessee is aggrieved against the learned CIT(E) orders refusing sec.80G registration which have been passed at Pune. This being the clinching factual position, we are of the view that this tribunal’s Pune benches at Pune have no jurisdiction to entertain the instant appeal going by the Standing Order no.1/1987 dated 17.07.1987 notifying the territorial jurisdiction of various benches in tribunal. As per the foregoing notification, the tribunal’s Nagpur Bench, Nagpur only is vested with the territorial jurisdiction to entertain the assessee’s instant appeal. We accordingly reject the assessee’s appeal “as returned” with liberty to be instituted afresh as per law in very terms. All other pleadings on merits stand render academic. 3. This assessee’s appeal I.T.A.No.832/PUN./2023 is rejected “as returned” in above terms. Order pronounced in the open Court on 15.04.2024. Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 15 th April, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The ITO, Ward-1, Exemptions, Nagpur 3. The JCIT Exemptions Pune concerned 4. D.R. ITAT, “B” Bench, Pune. 3 I.T.A.No.832/PUN./2023 5. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.