RAO LAL SINGH SHIKSHA SAMITI,MAHENDERGARH vs. CIT(E), CHANDIGARH

PDF · subscribers
ITA 7756/DEL/2018Status: DisposedITAT Delhi11 May 20222 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 the appeals as they had become infructuous due to the subsequent grant of registration under sections 12AA and 80G.

What were the facts?

The assessee filed applications for registration under sections 12AA and 80G of the Income-tax Act, which were rejected by the CIT(Exemptions). The assessee subsequently obtained the required registrations.

What were the issues?

Whether the appeals against the rejection of registration under sections 12AA and 80G are maintainable when the assessee has subsequently obtained the registrations.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

Hearing: 11.05.2022Pronounced: 11.05.2022

PER SAKTIJIT DEY, JM:

1.

Captioned appeals by the assessee arise out of two separate orders, both dated 28.09.2018, of learned Commissioner of Income Tax (Exemptions), Chandigarh, rejecting assessee’s applications for grant of registration under section 12AA and section 80G of the Income-tax Act, 1961 (for short ‘the Act’).

2.

When the appeals were called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 18th April, 2022 seeking permission to withdraw the present appeals, as, it has been granted registration under section 12AA of the Act vide order dated 29.06.2020 and approval under section 80G of the Act vide order dated 02.09.2020.

3.

Thus, in view of grant of registration under section 12AA and 80G of the Act, the present appeals, for all practical purposes, have become infructuous. Therefore, we permit the assessee to withdraw the present appeals. Accordingly, appeals are dismissed as withdrawn.

4.

In the result, the appeals are dismissed.

Order pronounced in the open court on 11th May, 2022

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →