YOUTH ASSOCIATION FOR VOLUNTARY ACTION AND RURAL DEVELOPMENT,SUNDARGARH vs. CIT(EXEMPTION), HYDERABAD, HYDERABAD

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ITA 104/CTK/2024Status: HeardITAT Cuttack05 June 2024AY 2024-252 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 noted that the assessee had been granted registration under Section 12AB, rendering the appeal infructuous. The revenue did not object to the withdrawal request.

What were the facts?

The assessee, Youth Association for Voluntary Action and Rural Development, filed an appeal against an order of the CIT(Exemption). During the pendency of the appeal, the assessee was granted registration under Section 12AB of the Income Tax Act.

What were the issues?

Whether an appeal filed against an order of the CIT(Exemption) becomes infructuous if the assessee is subsequently granted registration under Section 12AB.

Which sections of the Income-tax Act were involved?

Section 12AB

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, Adv, Shri P.K.Mishra, Adv
For Respondent: Shri Sanjay Kumar, CIT, Shri Sanjay Kumar, CIT DR
Hearing: 05/0Pronounced: 05/0

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 : 2024-2015 2015 Youth Youth Association Association for for Vs. CIT (Exemption), CIT (Exemption), Voluntary Action and Rural Voluntary Action and Rural Hyderabad Hyderabad Development, At: Sukhapali, Development, At: Sukhapali, PO: PO: Lahunipara Lahunipara Sub Sub- Division, Division, Bonai, Bonai, Dist: Dist: Sundargarh PAN/GIR No PAN/GIR No.AAAAJ 2248 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, Adv : Shri P.K.Mishra, Adv Revenue by : Shri Sanjay Kumar, CIT : Shri Sanjay Kumar, CIT DR Date of Hearing : 05/0 06/2024 Date of Pronouncement : 05/0 /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(Exemption), Exemption), Hyderabad Hyderabad dated 25..2.2024 25..2.2024 in in Appeal Appeal No.ITBA/Exmp/F/Exm45/2023 No.ITBA/Exmp/F/Exm45/2023-24/1061471527(1) for the assessment year for the assessment year 2024-25.

2.

Shri P.K.Mishra, P.K.Mishra, ld AR appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, Ld CIT Ld CIT DR appeared for the revenue.

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3.

Vide petition dated 5.6.2024, ld AR sought to withdraw the appeal filed before the Tribunal on the ground that during the pendency of the appeal, the appellant has been granted registration u/s.12AB of the Act and as such, the present appeal has become infructuous. Ld CIT DR did not object to the request of ld AR of the assessee.

4.

In the result, appeal of the assessee stands dismissed as withdrawn. Order dictated and pronounced in the open court on 05/06/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 05/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The appellant : Youth Association for Voluntary Action and Rural Development, At: Sukhapali, PO: Lahunipara Sub-Division, Bonai, Dist: Sundargarh 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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