Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI
Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL
PER OM PRAKASH KANT, AM
This appeal has been preferred by the assessee against the conditional order of Registration of the Trust in terms of section 12AA of the Income Tax Act, 1961 (in short ‘the Act’) in the Form No. 10AC prescribed under the Income Tax Rules, 1962 (in short ‘the
G.D. Shah Charitable Trust G.D. 2 ITA No. 1398/M/2022 Rules’). The sole ground raised by the assessee is reproduced as ground raised by the assessee is reproduced as ground raised by the assessee is reproduced as under:
1. On the facts and circumstances of the case, the Ld. DIT(CPC) erred granting On the facts and circumstances of the case, the Ld. DIT(CPC) erred granting On the facts and circumstances of the case, the Ld. DIT(CPC) erred granting registration to appellant subject to certain conditions. The conditions registration to appellant subject to certain conditions. The conditions registration to appellant subject to certain conditions. The conditions imposed by the DIT(CPC) are unwarranted, unjustified and without any imposed by the DIT(CPC) are unwarranted, unjustified and without any imposed by the DIT(CPC) are unwarranted, unjustified and without any authority of Law. authority of Law.
At the outset, the Ld. Counsel At the outset, the Ld. Counsel of the assessee submitted that of the assessee submitted that CBDT vide Circular No. 11 of 2022 dated CBDT vide Circular No. 11 of 2022 dated 03.06.2022 03.06.2022 has made amendment in the prescribed Form No. 10AC and in view of the amendment in the prescribed Form No. 10AC and in view of the amendment in the prescribed Form No. 10AC and in view of the same, the assessee wish to withdraw the present appeal. same, the assessee wish to withdraw the present appeal. same, the assessee wish to withdraw the present appeal.
The Ld. Departmental Representative did not object to request tmental Representative did not object to request tmental Representative did not object to request of the assessee.
In view of the In view of the submission of the parties, the appeal of the the appeal of the assessee is dismissed as withdrawn. assessee is dismissed as withdrawn.
There is a delay of 161 days in filing the appeal. Though this There is a delay of 161 days in filing the appeal. Though this There is a delay of 161 days in filing the appeal. Though this period of delay is cove period of delay is covered by the order of the Hon’ble Supreme red by the order of the Hon’ble Supreme
G.D. Shah Charitable Trust G.D. 3 ITA No. 1398/M/2022 Court in Miscellaneous Application No. 665 of 2021 in SMW(C) Miscellaneous Application No. 665 of 2021 in SMW(C) Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020, but in view of the withdrawal of the appeal by the , but in view of the withdrawal of the appeal by the , but in view of the withdrawal of the appeal by the assessee, we are not adjudicating upon condonation of delay in filing assessee, we are not adjudicating upon condonation of delay in filing assessee, we are not adjudicating upon condonation of delay in filing the appeal.