LAD LOHANA SINDHI YATRA SAMITI,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

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ITA 141/SRT/2018Status: DisposedITAT Surat09 May 20192 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the registration under section 12AA was granted to the assessee. Consequently, the appeal was dismissed as withdrawn upon the assessee's request.

What were the facts?

The assessee filed an appeal against the order of the CIT(E). The assessee's counsel submitted that registration under section 12AA has already been granted, rendering the appeal infructuous.

What were the issues?

Whether the appeal is maintainable when the underlying registration has been granted, making the grievance moot.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI VIKRAM SINGH YADAV

For Respondent: Shri B.P.K.Panda – Sr.DR
Hearing: 09.05.2019

PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against the order of the 1. Ld. Commissioner of Income Tax(Exemptions),Ahmedabad(in short “the CIT(E)”) dated 29.12.2017. The Learned Counsel for the assessee submitted an application 2. dated 08.05.2019 stating that the registration u/s.12AA has already been granted to the appellant. He further pleaded that as the registration has Lad Lohana Sindhi YatraSamitiVs. CIT(Exe.), Ahmedabad/ITA No.141/SRT/2018 been granted there remains no grievance in this appeal and requested the Bench to allow this appeal to be withdrawn.

The Learned Departmental Representative has not objected to the 3. plea of assessee.

After hearing both the parties, and keeping in view of the 4. statement made by the Learned Counsel for the assessee the appeal in ITA No.141/SRT/2018is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.

5.

The order is pronounced in the open court on 09.05.2019. (VIKRAM SINGH YADAV) (SUDHANSHU SRIVASTAVA) (लेखा सद"य/ACCOUNTANT MEMBER) ("याियक सद"य/JUDICIAL MEMBER) सुरत/ Surat, Dated: 9th May, 2019/S.Gangadhara Rao, Sr.PS Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / // /

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