Tooba Educational And Welfare Trust Vs CIT(E)

Parties Involved

Facts Summary

The assessee, Tooba Educational And Welfare Trust, filed an appeal against the order of rejection passed by the Commissioner of Income Tax-Exemption, Pune. The assessee is based in Bhiwandi, Thane, Maharashtra, and is assessed to tax at Thane. The Revenue argued that the appeal was not maintainable as the situs of the assessing officer falls outside the jurisdiction of the Pune Bench. The assessee could not provide any material to counter the Revenue's contention.…

Legal Issues

• 1. Whether the Pune Bench of the ITAT has jurisdiction to entertain the appeal?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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