SHREE GUJARATI SANKALP SEVA SANSTHA,THANE V. CIT (EXEMPTIONS), PUNE, PUNE

ITA 513/PUN/2025

AI Insights

The case involved Shree Gujarati Sankalp Seva Sanstha, which appealed against the order of the CIT (Exemption), Pune, rejecting their application for registration under section 12A of the Income Tax Act, 1961. The appeal was initially filed in the wrong jurisdiction (Pune instead of Thane) due to a clerical error. Upon realizing the mistake, the assessee requested the withdrawal of the appeal to rectify the jurisdiction error and refile correctly. The tribunal, without any objection from the Department, allowed the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24546 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.513/PUN/2025 Assessment year : 2025-26 Shree Gujarati Sankalp Seva Sanstha B-40, New Saraswati Park Building No.1, Opp. Nirmal Park, YSV Navghar Road No.3, Bhayander East, Thane – 401105 Vs. CIT (Exemption), Pune PAN: AAJAS7029R (Appellant) (Respondent) Assessee by : None Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 10-03-2025 Date of pronouncement : 10-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 20.11.2024 of the Ld. CIT(E), Pune rejecting the application for grant of registration u/s 12A of the Income Tax Act, 1961. 2. At the time of hearing it was seen that the assessee filed an application for withdrawal of the appeal by requesting as under: 2 ITA No.513/PUN/2025 “Date: 28/02/2025 To, The Income Tax Appellate Tribunal Pune, Maharashtra Sir, Sub: Request for cancellation/withdrawal of appeal filed against order passed by the CIT (Exemptions), Pune Ref: Shree Gujarati Sankal Seva Sanstha PAN: AAJAS7029R Appeal Ack. No.: 1800013784 Order DIN: ITBA/EXM/F/EXM45/2024-25/1070501058(1) The abovementioned trust had filed an appeal on 26/02/2025 against the 12A rejection order passed by the CIT (Exemptions), Pune dt. 20/11/2024. While filing the said appeal on the ITAT Portal, the appellant had mistakenly selected the jurisdiction of the assessing office (AO) as Pune whereas the actual jurisdiction is Thane. The error was purely of a clerical nature and was not intentional on part of the appellant. The appellant realized the mistake after the e- Filing was completed but before a hearing date of the case was made available to the appellant. The appellant hereby requests that the ITAT, Pune, cancel/withdraw the appeal so that the error can be rectified, and a correct appeal can be filed. The appellant ensures that a petition for withdrawal of appeal will be filed on the ITAT Portal as soon as the option to do so becomes available. The appellant is attaching with this letter the ITAT e-Filing Acknowledgement and Form No. 36. The appellant requests Your Honor to condone the error made and do the needful. For Shree Gujarati Sankal Seva Sanstha Harish Jivraj Parmar Trustee” 3. In absence of any objection from the side of the Ld. DR, the request of the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as “withdrawn”. 3 ITA No.513/PUN/2025 4. In the result, the appeal filed by the assessee is dismissed as “withdrawn”. Order pronounced in the open Court at the time of hearing itself i.e. on 10th March, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 10th March, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, „A‟ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 10.03.2025 Sr. PS/PS 2 Draft placed before author 10.03.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 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 "