MULTIPLAYER PLASTIC FILMS SANITATION TRUST,NOIDA vs. CIT(E), LUCKNOW

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ITA 53/DEL/2021Status: HeardITAT Delhi31 October 2022AY 2020-213 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 application for withdrawal. Based on the application, the Tribunal decided to dismiss both appeals.

What were the facts?

The assessee filed two appeals against the CIT(E)'s orders denying registration under Section 12A and approval under Section 80G. The assessee subsequently filed an application for withdrawal of these appeals.

What were the issues?

The primary issue was the denial of registration and approval by the CIT(E). However, the appeals were withdrawn by the assessee before adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: SH. N.K. BILLAIYA & SH. KUL BHARAT

Hearing: 31/10/2022Pronounced: 31/10/2022

Appellant Sh. M.P Rastogi, Advocate Respondent Ms. Sarita Kumari, CIT DR Date of hearing: 31/10/2022 Date of Pronouncement: 31/10/2022 ORDER PER N.K. BILLAIYA, AM: and 54/Del/2021 are two separate appeals by the assessee preferred against two separate orders of the CIT (Exemption), Lucknow dated 21.12.2020 denying registration u/s. 12A of the Act and approval u/s.80 G of the Act.

2.

At the very outset the Counsel for the assessee moved the following application for the withdrawal of the aforementioned appeals :-

3.

In the light of the above both the appeals are dismissed as withdrawn. Decision announced in the open court on 31.10.2022. 4.

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