ACTION FOR PROTECTION OF WILD ANIMALS (APOWA),KENDRAPARA vs. CIT (EXEMPTION) HYDERABAD, BHUBANESWAR

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ITA 109/CTK/2024Status: HeardITAT Cuttack10 June 2024AY 2024-20252 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had requested withdrawal of the appeals as the registration under Section 12A was now granted. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the denial of registration under Section 12A of the Income Tax Act for the assessment year 2024-25. Subsequently, the assessee was granted the registration.

What were the issues?

Whether the appeals filed against the denial of registration under Section 12A are maintainable when the registration has subsequently been granted.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

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

Before: MANISH AGARWAL

For Respondent: Shri Sanjay Kumar, CIT, Shri Sanjay Kumar, CIT DR
Hearing: 10/0Pronounced: 10/0

Per Bench

1.

These are These are appeals filed by the assessee against the ord filed by the assessee against the orders of the ld CIT(Exemptions), Hyderabad CIT(Exemptions), Hyderabad dated non-granting of registration u/s.12A of granting of registration u/s.12A of the Act for the assessment year for the assessment year 2024-25.

2.

The assessee has filed a letter requesting for withdrawal of appeals The assessee has filed a letter requesting for withdrawal of appeals The assessee has filed a letter requesting for withdrawal of appeals as the assessee has now been granted registration u/s.12A of the Act. as the assessee has now been granted registration u/s.12A of the Act. as the assessee has now been granted registration u/s.12A of the Act. Consequently, the appeals are Consequently, the appeals are dismissed as withdrawn. dismissed as withdrawn.

P a g e 1 | 2 & 111/CTK/2024 Assessment Year : 2024-2025

3.

In the result, both the appeals stands dismissed as withdrawn.

Order dictated and pronounced in the open court on 10/06/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 10/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Action for Protection of Wild Animals (APOWA), Kendrapara 2. The Respondent: CIT (Exemption), Hyderabad.

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