NATURE INSTITUTE FOR WELFARE OF SOCIETY,OSMANABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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ITA 387/PUN/2023Status: DisposedITAT Pune20 June 20233 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 allowed the assessee's request to withdraw the appeals as they had become infructuous. The assessee had surrendered the earlier applications and filed new ones under the correct clauses.

What were the facts?

The assessee trust had applied for registration under Section 12AB and approval under Section 80G, but these were rejected. The assessee later sought to withdraw the appeals due to a change in application filing procedures and the filing of new applications.

What were the issues?

Whether the appeals filed against the rejection of registration and approval should be allowed to be withdrawn as infructuous due to the filing of fresh applications.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Sharad A.Shah
For Respondent: Shri Keyur Patel, CIT-DR

आदेश / ORDER

PER BENCH :

1.

These two appeals by the assessee are directed against the separate orders dt. 28-11-2022 passed by the CIT (Exemptions), Pune rejecting registration u/s.12AB and approval u/s.80G(5) of the Income-Act, 1961.

2.

Before us, the AR of the assessee has filed letter dated 19-06-2023 seeking permission to withdraw the appeals. The relevant contents of such letter reads as under :

“(i) The assessee trust was having originally 12A registration and 80G approval under the old law.

(ii) The assessee trust had applied for re-registration and re- approval of trust by making an application in Form 10A on 27-11- 2021 & 28-11-2021 respectively under new law. However, mistakenly it was filed under wrong clause. (iii) Now on CBDT come up with circular no.6 of 2023 dt.24-5-2023 extended due date for making application in Form 10A to 30-09-2023 where due date for application in Form 10A under sub-clause (i) of clause (ac) of sub-section (1)1 of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G is expired. (iv) Upon further discussion with office of the CIT, Exemption Pune, we are conveyed that we can surrender the earlier filed form 10A and file new form 10A. (v) Accordingly, we have surrendered the earlier application in form 10A and filed new form 10A under correct clauses seeking Final registration and final approval under new law. The said forms have been filed on 19-6-2023. The final order is awaited. In view of the above, the appeal become infructuous and we, therefore, pray your honour to allow to withdraw the present appeals filed.”

3.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeals.

4.

In the result, the appeals are dismissed as ‘withdrawn’. Order pronounced in the Open Court on 20th June, 2023.

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