ASHA IMPACT,NEW DELHI vs. ACIT, CIRCLE EXEMPTION 1(1), NEW DELHI

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ITA 5389/DEL/2018Status: DisposedITAT Delhi05 September 2022AY 2016-173 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 permitted the assessee to withdraw its appeal. This was based on the order of the CIT (Exemption) condoning the delay in filing Form No. 10.

What were the facts?

The assessee filed an appeal against the rejection of exemption claimed under Section 11 of the Income Tax Act. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the assessee should be allowed to withdraw its appeal after the delay in filing Form No. 10 was condoned.

Which sections of the Income-tax Act were involved?

Section 11,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI [Dr.] B.R.R. KUMAR

For Appellant: Shri Kanav Bali, Sr. D. R.;
Hearing: 05.09.2022

आदेश / O R D E R PER C. N. PRASAD, J.M.

1.

1, This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-40, New Delhi [hereinafter referred to CIT (Appeals)] dated 20.06.2018 in sustaining the order of the Assessing Officer in rejecting the exemption claimed under 1

I.T.A.No.5389/Del/2018 section 11 of the Income Tax Act, 1961 (the Act) for the Assessment Year 2016-17.

2.

The ld. Counsel appearing for the assessee submits that the application seeking condonation of delay in filing Form No. 10 under section 119(2)(b) of the Act was allowed by the ld. CIT (Exemption) by order dated 25.09.2019 and in view of this order, the assessee seeks to withdraw its appeal.

3.

The ld. DR has no objection.

4.

Considering the submissions of the ld. Counsel of the assessee and in view of the order passed by the ld. CIT (Exemption) dated 25.09.2019 for the assessment year 2016-17 condoning the delay in filing Form No. 10 by the assessee for assessment year 2016-17, the assessee is permitted to withdraw its appeal as requested.

5.

In the result, the appeal filed by the assessee, is dismissed as withdrawn.

Order pronounced in the open court on : 05/09/2022.

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