SMT.MANIDEVI SURAJBHAN KANSAL CHARITABLE TRUST,SURAT vs. CIT--(EXAMPTION), AHMEDABAD

PDF · subscribers
ITA 179/SRT/2018Status: DisposedITAT Surat28 October 2021AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the written request of the assessee for withdrawal and the lack of objection from the Revenue. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee-trust had filed an appeal against an order of the CIT(Exemptions). Subsequently, the trust obtained fresh registration under section 12AA of the Income Tax Act, 1961. The assessee then filed an application to withdraw the present appeal.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn due to subsequent events and a fresh registration being granted.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 254(1)

AI-generated summary — verify with the full judgment below

Assessee by None Revenue by Shri H.P.Meena – CIT-DR Date of hearing 08.11.2021 Date of pronouncement 08.11.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Exemptions), Ahmedabad dated 30.01.2018. This appeal came up hearing on today (08.11.2021). On perusal of record shows that assessee has filed an application dated 02.08.2021 inter alia stating that after rejection of her earlier application for restoration under section 12AA of the Income Tax Act, 1961, the assessee-trust has filed fresh application for registration under section12AA, before Ld. CIT(Exemptions), which has been allowed vide order dated 20.02.2019 and the assessee is granted order of registration under section 12AA of the Act. The assessee-trust, also field order dated 20.02.2019 on record. In the application, the assessee-trust has prayed for withdrawal this present appeal.

More judgments on Section 12AA

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

Recent GST High Court judgments

Search GST case law →