SHRI GAHOI VAISH PANCHAYAT,JHANSI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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ITA 164/LKW/2018Status: DisposedITAT Lucknow22 January 20202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the subsequent grant of registration.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration under Section 12AA. Subsequently, the CIT (Exemption) granted the registration. The assessee then applied to withdraw the appeal.

What were the issues?

Whether an appeal against rejection of registration under Section 12AA can be withdrawn if registration is subsequently granted.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Swaran Singh, C.A
For Respondent: Shri S. K. Mandhuk, CIT (DR)

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. C.I.T.(Exemption), Lucknow, dated 19/1/2018, passed under section 12AA(1)(b)(ii) of the Income Tax Act, 1961, rejecting the application for grant of registration under section 12AA of the Act. 2. The assessee has, through its Counsel, moved an application dated 21/8/2019 for withdrawal of the appeal in view of grant of registration under section 12AA of the Act by the CIT (Exemption), Lucknow, vide order dated 26/7/2019. The ld. D.R. has no objection to such request. In the light of the request of the the assessee, the appeal is dismissed as withdrawn. 3. In the result, the appeal is dismissed as withdrawn. Order pronounced in the open Court on 22/01/2020.

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