GOMTESH VIDYAPEETH,BELGAUM vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BELGAUM

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ITA 271/PAN/2019Status: DisposedITAT Panaji05 April 2022AY 2019-204 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as its grievance no longer survived. The appeal was dismissed as withdrawn.

What were the facts?

The assessee appealed against the CIT(Exemptions) order declining its application for recognition under Section 80G. Subsequently, the Pr. Chief Commissioner granted the approval under Section 80G(5)(vi).

What were the issues?

Whether the appeal filed by the assessee is maintainable after the subsequent grant of approval under Section 80G.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D BATTULL

For Appellant: Shri Pramod Vaidhya, Advocate
For Respondent: Shri Prabhat Jha, CIT-DR
Hearing: 24.02.2022Pronounced: 05.04.2022

2 Gomatesh Vidyapeeth vs., CIT (Exemptions) ITA.No.271/PAN/2019 आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the CIT(Exemptions), Bangalore, dated 20.08.2019 declining the assessee’s application for grant of recognition under section 80G of the Income-tax Act, 1961 (for short “Act”)

2.

Before us, the assessee-appellant has filed a letter dated 21.04.2018, wherein it has sought to withdraw the present appeal. It is stated by the assessee that it had by preferring the present appeal assailed the declining of its claim for recognition of the trust under Section 80G(vi) of the Act. It is further stated, that as the Pr. Chief Commissioner of Income-Tax (Exemptions) had thereafter vide his order No. CIT(Exemptions) Bangalore /80G/2019-20/A/10221 and DIN No. ITBA/EXMS/80G/2019-20 /1026035663(1), dated 30.03.2020 granted the approval under Sec. 80G(5)(vi) of the Act, therefore, its grievance does no more survive and it seeks liberty to withdraw the appeal.

3.

The Ld. D.R did not raise any objection as regards seeking of withdrawal of the present appeal by the assessee.

3 Gomatesh Vidyapeeth vs., CIT (Exemptions) ITA.No.271/PAN/2019 4. In the backdrop of the aforesaid request of the assessee for withdrawal of the captioned appeal which had not been objected by the Learned D.R, we herein permit the same. Resultantly, the appeal filed by the assessee is dismissed as withdrawn.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in open court on 05th day of April, 2022.

Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 05th April, 2022 SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

1. 1. अपीलाथ� / The Appellant. 2. ��यथ� / The Respondent.

3. The CIT(Exemptions), Bengaluru 4. Tax Recovery Officer (Exemptions), Bengaluru 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण,रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // �नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.

4 Gomatesh Vidyapeeth vs., CIT (Exemptions) ITA.No.271/PAN/2019

Date 1 Draft dictated on 21.03.2022 Sr.PS 2 Draft placed before author 21.03.2022 Sr.PS 3 Draft proposed and placed .03.2022 JM before the second Member 4 Draft discussed/approved by .03.2022 AM second Member 5 Approved draft comes to the .03.2022 Sr.PS Sr. PS/PS 6 Kept for pronouncement on .03.2022 Sr.PS 7 Date of uploading of order .03.2022 Sr.PS 8 File sent to Bench Clerk .03.2022 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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