MAHATMA EDUCATION SOCIETY,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

PDF · subscribers
ITA 1581/MUM/2023Status: DisposedITAT Mumbai17 July 2023AY 2022-233 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 considered the assessee's request for withdrawal of the appeal. The Tribunal found cogency in the assessee's contentions and accepted the request.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(Exemptions) for the assessment year 2022-23. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted, considering the recent CBDT circular extending time limits for filing forms related to charitable trusts.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

Before: SHRI AMIT SHUKLA & SHRI AMARJIT SINGH

For Respondent: Smt. Mahita Nair
Hearing: 17/07/2023Pronounced: 17/07/2023

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 09/03/2023 passed by CIT(Exemptions) by the quantum of assessment passed u/s.80G for the A.Y.2022-23.

2.

Assessee vide its letter prayed for withdrawal of appeal in A.Y.2022-23. For the sake of convenience, we are reproducing the contents of the said Application as under:-

1.

M/s. Mahatma Education Society “As per the circular number 06 of 2023 dated 24th May, 2023 passed by Ld. CBDT extending time limit to file Form 10A and Form 10AB in relation to charitable and religious trusts, we hereby request you to withdraw the appeal filed by us” 3. Ld. DR has not raised any objection.

4.

We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn.

5.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 17th July, 2023.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →