Tejpal Harpalsingh Gandhi, Pune V. Deputy Commissioner of Income-tax, Circle - 7, Pune

MA 119/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9919 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-11-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.119/PUN/2023 (Arising out of ITA No.1860/PUN/2018) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 Tejpal Harpalsingh Gandhi, 5, Jewel Tower, South Main Road, Koregaon Park, Pune- 411001. PAN : AJUPG1931D Vs. DCIT, Circle-7, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking the modification of the order passed by this Tribunal in ITA No.1860/PUN/2018 for the assessment year 2013-14 dated 31.01.2023 on the ground that the finding of the Tribunal in para 8 of the impugned order is contrary to material on record. 2. It is submitted that in the cases relied upon by the assessee, there was no allegation that the amount of donation was paid back in cash to the donors and also there was no allegation that the NGO Assessee by : Shri Neelesh Khandelwal Revenue by : Shri Suhas Kulkarni Date of hearing : 17.11.2023 Date of pronouncement : 21.11.2023 MA No.119/PUN/2023 2 was engaged in the fraudulent activities. Therefore, the finding of the Tribunal is contrary to the material on record. 3. We had carefully gone through the finding of the Tribunal. We find that the whole basis of relief granted by the Tribunal in those cases relied upon by the assessee is based on the findings of the fact that the amount of donation was not paid back in cash. Thus, the averments made in the present Miscellaneous Petition are wrong and, therefore, the order passed by this Tribunal does not require any modification. 4. In the result, the Miscellaneous Application filed by the assessee stands dismissed. Order pronounced on this 21 st day of November, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 21 st November, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-5, Pune. 4. The Pr. CIT-6, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.