S K Education Trust Vs CIT(E)

Parties Involved

Facts Summary

The assessee, S K Education Trust, filed two appeals against the order of rejection passed by the Commissioner of Income Tax-Exemption, Pune. The appeals were heard together due to their identical facts and issues. The revenue argued that the appeals were not maintainable as the situs of the assessing officer falls outside the jurisdiction of the Pune Bench. The tribunal relied on the Supreme Court's decision in 'PCIT Vs ABC Papers Ltd.' to determine that the jurisdiction of the appellate forum is based on the situs of the assessing officer.…

Legal Issues

• 1. Whether the Pune Bench of the tribunal has jurisdiction to entertain the appeals?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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