SHRI BALAJI INTERNATIONAL SCHOOL,SUNFER LANE , OFF LINK ROAD vs. ITO (EXEMPTION) 2(3), MTL BUILDING

Violation of ITAT's directions -ADDL/JCIT(A) erred in ignoring the merits of the Case 1.1The ITAT had earlier remanded the case back to ADDL/JCIT(A) with clear directions to decide the matter on merits rather than dismissing it on technical grounds. 1.2 The ADDL/JCIT(A) failed to comply with the ITAT's order, making the impugned order bad in law and liable to be set aside. 2. ADDL/JCIT(A) erred in denying exemption without examining substantive eligibility 2.1 The ADDL/ JCIT(A)) failed to appreciate that procedural delays cannot override substantive rights, especially in cases of genuine charitable organizations. 3) The ADDL/JCIT(A) erred in not condoning delay of one month in filing of audit report in form 10.8. 4) The ADDL/JCIT(A) erred in not considering fact that due to COVID 2019 and restrictions imposed by the Government, school run by the appellant was closed till 1/5/2021 which affected finalisation of accounts and preparation of audit report. 5) The ADDL/ JCIT(A) erred in not allowing any deduction of expenses incurred on the object of the trust” Brief facts of the case are as under: 2. At the outset the assessee filed a letter seeking withdrawal of the above appeal it is scanned and reproduced as under :

Present to the above the present appeal filed by the assessee allowed to be withdrawn. In the result the appeal filed by the assessee is dismissed as withdrawn.