Shri Parvati Education Trust Vs CIT(E)

Parties Involved

Facts Summary

The assessee, Shri Parvati Education Trust, filed two appeals challenging the order of rejection passed by the Commissioner of Income Tax-Exemption, Pune under section 12AB of the Income-tax Act, 1961. The assessee did not appear for the hearing, and the appeals were heard ex-parte. The Revenue submitted that the situs of the assessing officer, who exercises jurisdiction over the assessee, falls outside the jurisdiction of the Pune Bench of the ITAT. The assessee's appeals were deemed not maintainable due to the jurisdictional issue.…

Legal Issues

• 1. Whether the Pune Bench of the ITAT has jurisdiction to entertain the appeals filed by the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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