TMI Blog2024 (5) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 had sought to ascertain the issue of territorial jurisdiction of ITAT bench(es) at Pune. CIT-DR at this stage took us to the said noting wherein it is evident that the learned coordinate bench at Mumbai has already dealt with the assessee s appeal dealing with the issue of sec. 12AB registration and remanded the same back to the CIT(E). Faced with the situation, learned counsel sought to withdra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F/ EXM45/2023-24/1054043505(1), dated 29.06.2023, in proceedings u/s. 80G(5) of the Income Tax Act, 1961 (in short the Act ). Heard both the parties. Case file perused. 2. It emerges at the outset that this tribunal s office noting dated 12.03.2024 had sought to ascertain the issue of territorial jurisdiction of ITAT bench(es) at Pune. Learned CITDR at this stage took us to the said noting wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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