Shree Govindanand Shreeram Mandir, Dombivali (East) V. Commissioner of Income Tax (Exemptions), Pune

MA 9/PUN/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9392 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A; 12AA; 254(2)

Judgement Text

आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM M.A. No. 09/PUN/2021 ( Arising out of ITA No. 265/PUN/2020 ) Shree Govindanand Shreeram Mandir, Shree Govindanand Shree Ram Mandir, Station Road, Ramnagar, Opp. Bhagyodaya Bldg. Dombivali (East)-421 201. PAN: AAMTS3777Q ..... आवेदक/Applicant बनाम / V/s. The Commissioner of Income Tax (Exemptions), Pune. ......प्रत्यथी / Respondent Assessee by : None (Withdrawal Application) Revenue by : Shri S.P Walimbe सुनवाई की तारीख / Date of Hearing : 17.09.2021 घोषणा की तारीख / Date of Pronouncement : 27.09.2021 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: This Miscellaneous Application has been filed by the assessee arising out of ITA No.265/PUN/2020 u/s.254(2) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟). 2. At the very outset, the assessee by filing letter dated 03.09.2021 submitted that he intends to withdraw the Miscellaneous application. The relevant contents of the letter read as follows: 2 MA No.09 /PUN/2021 Shree Govindanand Shreeram Mandir “1. That the assessee trust had filed a Miscellaneous Application u/s.254(2) of the Income Tax Act, 1961 arising out of the order of the Hon/ „A‟ Bench ITAT, Pune in the case of ITA No.265/Pun/2020. 2. The above referred appeal in ITA No.265/Pun/2020 was adjudged by the Hon. Bench vide its order dated 25/08/2020, primarily restoring the matter to the file of Ld. CIT(Exemptions), Pune in the assessee‟s case of registration u/s.12AA of the Income Tax Act, 1961. 3. The assessee trust had filed an application u/s.254(2) with the Hon. ITAT Pune dated 04.09.2020 for requesting rectification of mistakes apparent from record. 4. However, w.e.f. 01/04/2021, the provisions of section 12AA have been withdrawn and new provisions of sec. 12AB have been introduced. 5. That Sec. 12AB (2) Reads as follows: „All applications, pending before the Principal Commissioner or commissioner on which no order has been passed under clause (b) of sub section (1) of Section 12AA before the date on which this section has come into force, shall be deemed to be applications made under sub clause (vi) of clause (ac) of sub section (1) of section 12A on that date. 6. After the newly introduced section of 12AB of the Income Tax Act, 1961, the pending Application with the Ld. CIT(E), Pune will now be provisionally approved. 7. Hence, the present Miscellaneous Appeal now stands as „infructuous‟ and hence is proposed to be withdrawn. 8. In view of the same, it is requested to kindly allow the withdrawal of Miscellaneous application made under section 254(2) of the Act.” 3. In view of the submissions of the assessee, the Miscellaneous Application filed by the assessee is dismissed as withdrawn. 4. In the result, Miscellaneous Application filed by the assessee is dismissed as withdrawn. Order pronounced on 27 th day of September, 2021 Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 27 th September, 2021. SB 3 MA No.09 /PUN/2021 Shree Govindanand Shreeram Mandir आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(Exemptions), Pune. 4. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune. 4 MA No.09 /PUN/2021 Shree Govindanand Shreeram Mandir Date 1 Draft dictated on 17.09.2021 Sr.PS/PS 2 Draft placed before author 27.09.2021 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order