M/S FLAMES OF FIRE MINISTRIES,MOHALI vs. CIT(E), CHANDIGARH

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ITA 765/CHANDI/2018Status: DisposedITAT Chandigarh27 July 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 Tribunal noted that the assessee's counsel moved an application to withdraw the appeal as it had become infructuous. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(Exemptions). Subsequently, the assessee applied for and was granted registration under Section 80G of the Act by the CIT(Exemptions).

What were the issues?

Whether an appeal becomes infructuous and can be withdrawn by the assessee when the underlying registration sought has been granted.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

�नधा�रती क� ओर से/Assessee by : Shri Atul Goyal, C.A राज�व क� ओर से/ Revenue by : Shri Sandeep Dahiya सुनवाई क� तार�ख/Date of Hearing : 27/07/2021 उदघोषणा क� तार�ख/Date of Pronouncement : 27/07/2021 आदेश/Order

PER N.K. SAINI, VICE PRESIDENT

1.

This is an appeal by the Assessee against the order dt. 26/03/2018 of Ld. CIT(E), Chandigarh.

2.

During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw the appeal stating therein as under:

Subject: Application for withdrawal of In case of Flames of Fire Ministries. Madam, The appellate proceedings in the above referred appeal of the assessee have been fixed for hearing before your honor on 20-07-2021. In this regard it is respectfully submitted that the assessee had filed another application before CIT(Exemption) Chandigarh for granting approval/registration to the assessee society under section 80-G of the Act. The Ld. CIT(Exemption) Chandigarh has granted exemption to the society u/s 80G of the Act. In view of the present appeal has become infructuous and your honor is humbly prayed to allow the assessee to withdraw the appeal under reference.

Thanking you, Yours sincerely, Sd/- (C.A. ATUL GOYAL) Counsel for Assessee

3.

Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.

4.

In view of the above the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the Assessee is dismissed.

(Order pronounced in the open Court on 27/07/2021 )

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