KSHATRIYA DNYATI MARATHA SAMAJ SANGHATANA,GUHAGAR V. INCOME TAX OFFICER, KOLHAPUR

ITA 770/PUN/2025

AI Insights

The case involves Kshatriya Dnyati Maratha Samaj Sanghatana, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Exemption), Pune, which was dated 04.02.2025. This order rejected the appellant's application for recognition under section 80G of the Income Tax Act. The appellant intended to appeal against both the rejection of the 80G application and the rejection of the 12AB registration application. However, due to an error, the documents for the 12AB appeal were attached to the 80G appeal, rendering it infructuous. Consequently, the appellant filed an application to withdraw the 80G appeal, which the tribunal allowed, dismissing the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777848 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-03-2025
• Laws Referred To: Section 80G, Section 12AB
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: PRAMOD S. SHINGTE

Judgement Text

" आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.770/PUN/2025 धििाारण वर्ा / Assessment Year : 2025-26 Kshatriya Dnyati Maratha Samaj Sanghatana, At Post Guhagar Dist.-Ratanagiri-415703 PAN : AAABK1552B Vs. Income Tax Officer अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Amol Khairnar Date of hearing : 06-10-2025 Date of Pronouncement : 06-10-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 04.02.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune pertaining to Assessment Year 2025-26. 2. The assessee has filed an application dated 03.10.2025 to withdraw the appeal. The relevant extract of the application reads as under : “We refer to the appeal being filed by us against the order dated 04.02.2025 by CIT(EXEMPTION) rejecting our application for recognition u/s 80G. We intend to withdraw the said appeal for the following reason: The appellant intended to file appeal against the rejection of its registration application U/S 12AB as well as its rejection of approval U/S 80G. While filing the appeal against these two orders, the appeal against order rejecting application for registration U/S 12AB was filed correctly. However, while filing the appeal against rejection of approval U/S 80G, inadvertently, Form- 36 and Other Documents relating to appeal against order of rejection of registration application U/S 12AB were attached which has resulted this appeal as being infructuous. We request you to kindly allow us to withdraw this appeal with a request to condone the delay in filing fresh appeal being filed by us.” Printed from counselvise.com 2 ITA No.770/PUN/2025, AY 2025-26 3. Shri Amol Khairnar, representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal. 4. In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 06th October, 2025. Sd/- Sd/- (R.K. Panda) (Astha Chandra) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 06th October, 2025. रदि आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदचि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Printed from counselvise.com "