Gooru India Foundation for Learning Innovation, Pune V. Deputy Commissioner of Income-Tax, CPC, Bangalore

MA 41/PUN/2023

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The case involves Gooru India Foundation for Learning Innovation, the appellant, seeking to recall an order passed by the Income Tax Appellate Tribunal, Pune, which was based on an incorrect assumption that the facts for the assessment year 2018-19 were identical to those of 2017-18. The appellant argued that the applicable CBDT Circulars for the respective years were different, which could affect the outcome of their appeal. The Tribunal, however, found that it did not have the authority to condone the delay in filing Form No.10B as per the cited Circulars and section 254(2) of the Income Tax Act, 1961. The Tribunal dismissed the application, emphasizing that the Commissioner of Income Tax (Exemptions) should decide on the matter independently.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137082 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 05-03-2023
• Laws Referred To: Income Tax Act, 1961
• 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.41/PUN/2023 (Arising out of ITA No.311/PUN/2022) िनधाᭅरण वषᭅ / Assessment Year : 2018-19 Gooru India Foundation for Learning Innovation, Flat No.05, Suite No.302, Orchard, Nachiket Park, Dr. Pai Lane, Baner, Pune- 411045. PAN : AAFCG9832Q Vs. DCIT, CPC, Bangalore. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.311/PUN/2022 for the assessment year 2018-19 dated 08.02.2023 on the ground that the Tribunal had passed the order on the premise that the factual matrix of the case for the assessment year 2018-19 are identical to the facts for the assessment year 2017-18, inasmuch as, the CBDT Circular No.2/2020 dated Assessee by : Shri Kishor Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 04.08.2023 Date of pronouncement : 08.08.2023 MA No.41/PUN/2023 2 03.01.2020 is applicable, whereas, for the assessment year 2017-18, it is the CBDT Circular No.28/2019 dated 27.09.2019. 2. We had carefully gone through the averments made in the present Miscellaneous Petition as well as the submissions made by the assessee during the course of hearing of this Miscellaneous petition and find that in either of the Circulars, there was no power vested with the Tribunal to condone the delay in filing Form No.10B. Even the Circular No.2/2020 dated 03.01.2020 only authorised the Commissioner of Income Tax to admit the belated application after the delay of 365 days. This in nowhere can change the outcome of the appeal before us nor give raise to a mistake apparent from the record capable being rectified in exercise of power vested with the Tribunal under the provisions of section 254(2) of the Income Tax Act, 1961. Thus, we do not find any merits in the Miscellaneous Petition filed by the assessee. 3. At the time of hearing of the Miscellaneous Petition, the ld. AR submitted that the assessee had moved a petition before the learned Commissioner of Income Tax (Exemptions) in terms of CBDT Circular No.2/2020 dated 03.01.2020, which is pending disposal even today. He had expressed apprehension that dismissal of appeal by the Tribunal may influence the learned Commissioner MA No.41/PUN/2023 3 of Income (Exemptions) to dispose of the application adverse to the appellant. In the light of the apprehension expressed by the ld. AR, we make it clear that the learned Commissioner of Income Tax (Exemptions) shall dispose of the pending application for condonation of delay in filing Form No.10B without being influenced by outcome of the proceedings before this Tribunal either in the appeal or in the Miscellaneous Petition, as both are independent, separate proceedings. Thus, the Miscellaneous Petition filed by the assessee stands dismissed. 4. In the result, the Miscellaneous Application filed by the assessee stands dismissed. Order pronounced on this 08 th day of August, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 08 th August, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.