SAMASTA DASHA SORATHIYA VANIK VIKAS TRUST,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 2147/AHD/2018Status: DisposedITAT Ahmedabad06 August 20212 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee-trust requested to withdraw its appeals before the Tribunal. The Tribunal treated the appeals as dismissed as being withdrawn.

What were the facts?

The assessee-trust filed appeals challenging the rejection of its applications for approval under sections 80G(5) and 12AA of the Income Tax Act. The applications were rejected by the CIT(Exemption).

What were the issues?

Whether the assessee-trust should be allowed to withdraw its appeals against the rejection of its applications for approval under sections 80G(5) and 12AA.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD - BENCH ‘A’

Before: SHRI RAJPAL YADAV, VICE- & SHRI WASEEM AHMED

For Appellant: Shri Aseem L. Thakkar, AR
For Respondent: Shri Virendra Ojha, CIT-DR
Hearing: 10/08/2021Pronounced: 10/08/2021

सुनवाई क� तार�ख/Date of Hearing : 10/08/2021 घोषणा क� तार�ख /Date of Pronouncement: 10/08/2021 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESIDENT By way of the above two appeals, the assessee challenges two separate orders of the ld.CIT(Exemption), Ahmedabad orders dated 23.7.2018 and 20.7.2018 passed under section 80G(5) and under section 12AA of the Income Tax Act, 1961, by which the ld.Commissioner rejected the applications of the assessee-trust filed in Form NO.10G and 10A respectively for the approval under section 80G(5) and under section 12AA of the Act.

2.

Before taking up the matter on merit, the ld.counsel for the assessee submitted assessee does not want pursue its above two appeals before the Tribunal, and sought withdrawal of the same. He filed a letter of the assessee-trust dated 09.8.2021 in this behalf signed Shri Mehul K. Vakharia, Trustee, which reads as under:

“The assessee trust had filed the above referred appeals before the Hon. Tribunal on 17.10.2018 before Bench “A”, Ahmedabad with regards non-granting of approval u/s.12AA and section 80G of the Act. The assessee-trust is not desirous of pursuing the above referred appeals and it is requested that kind permission be granted to withdraw the appeal.”

3.

In view of the above letter and submissions of the ld.counsel for the assessee, we treat these two appeals of the assessee as dismissed as being withdrawn.

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →