RUSHALI CHARITABLE FOUNDATION,BHAVNAGAR vs. THE PCIT (EXEMPTION), AHMEDABAD

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ITA 2532/AHD/2017Status: DisposedITAT Ahmedabad03 May 20192 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 assessee requested permission to withdraw the appeals against the denial of registration. The Tribunal granted the prayer for withdrawal.

What were the facts?

The assessee sought registration under sections 80G(5) and 12AA of the Income Tax Act. The Pr. Commissioner of Income Tax (Exemptions) declined the registration.

What were the issues?

Whether the assessee's appeals against the denial of registration under sections 80G(5) and 12AA should be allowed to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

आदेश/O R D E R

PER BENCH

The captioned appeals have been filed at the instance of the assessee against the orders of the Pr. Commissioner of Income Tax (Exemptions), Ahmedabad (‘Pr.CIT(E)’ in short), dated 28.09.2017 whereby the registration sought under s. 80G(5) & 12AA respectively of the Income Tax Act, 1961 (the Act) was declined.

ITA Nos. 2532 & 2533/Ahd/17 [Rushali Charitable Foundation vs. PC IT(Exemptions)] - 2 - 2. At the time of hearing, learned counsel for the assessee informed orally that the assessee seeks permission to withdraw the captioned appeals, for which Ld. Departmental Representative for the Revenue has not objected. Accordingly, we are granting the prayer for withdrawal of both appeals by the assessee. Thus, we dismiss both appeals of the assessee as having been ‘withdrawn’.

3.

In the result, both appeals of the assessee are dismissed as withdrawn.

This Order pronounced in Open Court on 03/05/2019

Sd/- Sd/- (RAJPAL YADAV) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 03/05/2019 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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