DODLA FOUNDATION,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

PDF · subscribers
ITA 1638/HYD/2019Status: DisposedITAT Hyderabad28 October 20213 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 requested to withdraw its appeal as it had obtained provisional registration under the new provisions. The Revenue did not object to the withdrawal.

What were the facts?

The assessee, Dodla Foundation, filed an appeal against an order passed by the CIT(Exemptions). The assessee subsequently applied for fresh registration under Section 12AB of the Income Tax Act and was granted provisional registration.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to obtaining fresh registration under a new section of the Act.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B” : HYDERABAD

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

O R D E R PER S.S.GODARA, J.M. :

This assessee’s appeal arises from the CIT(Exemptions)- Hyderabad’s order dated 31-07-2019 passed in F.No.CIT(E)/Hyd/196(01)/12A/2018-19 in proceedings u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

It transpires at the outset that the assessee has filed its letter dt.29-09-2021 to the following effect:

“To, The Hon'ble ‘B’ Bench, Hyderabad, Hon'ble Income Tax Appellate Tribunal, Hyderabad. Dear Sir,

:- 2 -: ITA No. 1638/Hyd/2019 Name of the Assessee : Dodla Foundation (“the Appellant”) PAN : AADTD0053D Reference : Notice for hearing posted on Sept 30, 2021 Subject : Withdrawal of application Appeal No. : Income tax Appeal No.1638/Hyd/2019

We refer to the captioned appeal posted for hearing on September 30, 2021 before your Honor. In this regard, the Appellant humbly submit that we have applied for fresh registration as per previsions of Section 12AB of the I.T.Act, 1961 online in new income tax portal and we were granted provisional registration on 23rd Sept 2021 as per Section 12A and 80G of Income Tax Act 1961. Hence we would like to withdraw appeal filed earlier in this regard.

Thanking you, Yours faithfully, For Dodla Foundation

3.

Mr.Sai, CIT-DR did not raise any objection to the above withdrawal prayer.

4.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open court on 28th October, 2021

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →