SHRI MAA BHAGWANTI EDUCATIONAL AND WELFARE TRUST,KANPUR vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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ITA 644/LKW/2019Status: DisposedITAT Lucknow28 September 20212 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee, an educational and welfare trust, filed an appeal against an order of the CIT(Exemption). The assessee later sought to withdraw the appeal.

What were the issues?

Whether the appeal had become infructuous due to the grant of registration under Section 12A.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI A.D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Swaran Singh, CA
For Respondent: Smt. Sheela Chopra, CIT DR
Hearing: 28/09/2021Pronounced: 28/09/2021

Appellant by Shri Swaran Singh, CA Respondent by Smt. Sheela Chopra, CIT DR Date of hearing 28/09/2021 Date of pronouncement 28/09/2021 O R D E R PER A.D. JAIN, V.P. This is an appeal filed by the assessee against the order of Ld. CIT(E), Lucknow dated 29/10/2019.

2.

The ld. Counsel for the assessee sought the permission of the Bench to withdraw the appeal by moving an application dated 27.09.2021, stating as under: “RE: Shri Maa Bhagwanti Educational and Welfare Trust, Kanpur ......Appellant Vs. Commissioner of Income Tax (Exemption), Lucknow .......Respondent [I.T.A. Number 644/L/2019] Date of hearing 28.09.2021 –Request for Adjournment. May it please your honour. 2 The above appeal is fixed for hearing on 28.09.2021 In this regard, it is humbly submitted that Registration under section 12A of the Income Tax Act. 1961 has been granted by the Income Tax Department to the appellant, therefore, the present appeal becomes infructuous and the appellant wants to withdraw the aforesaid appeal.”

3.

Learned D.R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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