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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Exemption) (hereinafter referred to as ‘Id. CIT(E)’) dated 20.03.2026 passed under Section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Having regard to the fact of duplicate appeal being filed by the assessee, as submitted by the Id. Counsel appears for the assessee and further that the other appeal has already been heard by the Bench today itself in the morning. This instant appeal before us is found to be wrongly filed and thus found defective and thus dismissed as not maintainable.
In the result, the appeal of the assessee is dismissed.