SHRI KALLU SINGH YADAV EDUCATIONAL SOCIETY,GHAZIABAD vs. CIT(E), LUCKNOW

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ITA 6921/DEL/2018Status: HeardITAT Delhi04 January 20223 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 to withdraw the appeal before the ITAT. The Revenue did not object to the withdrawal request.

What were the facts?

The assessee applied for registration under Section 12A/12AA of the Income Tax Act, which was rejected by the CIT(E). The assessee appealed this rejection to the ITAT.

What were the issues?

Whether the assessee's application for registration under Section 12AA should be granted. The appeal was withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

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

ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Exemption), Lucknow [Ld.

CIT(E)”, for short], dated 04.09.2018.

(B) The assessee applied for registration u/s 12A/12AA of Income Tax Act, 1961 on 16.03.2018. Vide impugned order dated 04.09.2018, the Ld. CIT(E) rejected the assessee’s application for against the aforesaid impugned order dated 04.09.2018 of the Ld. CIT(E). The Grounds taken in this appeal by the assessee are as under:

“1. That having regard to the facts and circumstances of the case, Ld. CIT(E) has erred in law and on facts in denying the registration u/s 12AA and that too by observing that applicant has failed to provide sufficient material to corroborate the charitable nature of the object of society and that too by recording incorrect facts and findings and without considering the submissions and evidences of the assessee and without giving adequate opportunity of hearing.

2.

That in any view of the matter and in any case, action of Ld. CIT(E) in denying the registration u/s 12AA is bad in law and against the facts and circumstances of the case.

3.

That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” (C) In the course of appellate proceedings in Income Tax Appellate Tribunal, a letter dated 13.12.2021 was filed from the assessee side requesting for withdrawal of this appeal. The relevant portion of this letter is reproduced as under:

“Appeal in the above said case was filed by the assessee on dated 01.11.2018 against the order of Ld. CIT-Exemption, Lucknow, which is fixed for hearing before Hon'bie "G" Bench on 04.01.2022. It is respectfully submitted that presently assessee is not required registration u/s 12AA because the limit of aggregate annual receipt u/s 10(23C)(iiiad) of Income Tax Act is increased from Rs. 1 Crore to 5 Crore therefore assessee wants to withdraw this appeal. Therefore, it is humbly prayed that assessee may kindly be allowed to withdraw this appeal. We shall be highly obliged.”

(D) At the time of hearing before us, the Ld. Authorized Representative of the assessee (“Ld. AR”, for short), drew our attention to the aforesaid letter dated 13.12.2021; and requested for permission to withdraw the appeal. The Ld. Senior Departmental Representation for Revenue [“Ld. Sr. DR”, for short] did not raise any objection against withdrawal of the appeal of the assessee.

(D.1) In view of the foregoing, and as both sides are in agreement, the present appeal is hereby dismissed, being withdrawn by the appellant.

(E) This order was already pronounced orally in the open Court at the conclusion of the hearing on 04.01.2022 in the presence of representatives of both sides. Now, this written order is signed today on 04.01.2022.

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