SHREE GURU KRIPA CHARITABLE TRUST,BHUBANESWAR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

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ITA 194/CTK/2024Status: DisposedITAT Cuttack27 June 2024AY 2023-242 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The Revenue did not object to this request.

What were the facts?

The assessee, Shree Guru Kripa Charitable Trust, filed an appeal against an order from the CIT(Exemption). During the pendency of the appeal, the trust was granted registration under Section 80G of the Income Tax Act.

What were the issues?

The primary issue was the withdrawal of an appeal by the assessee due to subsequent registration under Section 80G, rendering the appeal infructuous.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri P.K.Mishra/Himanshu Jena, Advs, Shri P.K.Mishra/Himanshu Jena, Advs
For Respondent: Dr. Abani Kanta Nayak, CIT, Dr. Abani Kanta Nayak, CIT DR
Hearing: 27/0Pronounced: 27/0

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2023-24 Shree Guru Kripa Charitable Shree Guru Kripa Charitable Vs. CIT(Exemption), CIT(Exemption), Trust, Trust, Shyama Shyama Shyama Shyama Hyderabad Hyderabad Dham, Dham, Jayadev Jayadev Vihar, Vihar, Bhubaneswar. Bhubaneswar. PAN/GIR No PAN/GIR No.AATTS 2133 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra/Himanshu Jena, Advs : Shri P.K.Mishra/Himanshu Jena, Advs Revenue by : Dr. Abani Kanta Nayak, CIT : Dr. Abani Kanta Nayak, CIT DR Date of Hearing : 27/0 06/2024 Date of Pronouncement : 27/0 /06/2024 O R D E R Per Bench This is an appeal filed by the assessee a This is an appeal filed by the assessee against the order of the ld gainst the order of the ld CIT(E), CIT(E), Hyderabad, Hyderabad, dated 15.4.2024 in Appeal No. ITBA/Exm/F.Exm45/2024 /Exm/F.Exm45/2024-25/1064106442(1) for the assessment year for the assessment year 2023-24.

2.

At the time of hearing, ld AR of the assessee At the time of hearing, ld AR of the assessee At the time of hearing, ld AR of the assessee vide petition dated 27.6.2024 has sought to withdraw the appeal filed before the Tribunal on 27.6.2024 has sought to withdraw the appeal filed before the Tribunal on 27.6.2024 has sought to withdraw the appeal filed before the Tribunal on the ground that during the pendency of this appeal, the appellant trust has the ground that during the pendency of this appeal, the appellant trust has the ground that during the pendency of this appeal, the appellant trust has P a g e 1 | 2 been granted with registration u/s.80G of the Act. Ld CIT DR did not have any objection to the request of ld AR of the assessee. Consequently, we permit the assessee to withdraw the appeal of the assessee.

3.

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

Order dictated and pronounced in the open court on 27/06/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Shree Guru Kripa Charitable Trust, Shyama Shyama Dham, Jayadev Vihar, Bhubaneswar 2. The respondent: CIT(Exemption), Hyderabad 3. Pr.CIT, 4. DR, ITAT, 5. Guard file. //True Copy// By order

Sr.Pvt.secretary, ITAT, CUTTACK

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