LALA KHAJAN SINGH LALTA PRASAD CHARITABLE TRUST,MUZAFFARNAGAR vs. CIT, EXEMPTION, LUCKNOW

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ITA 6730/DEL/2017Status: DisposedITAT Delhi11 March 2021AY 2017-184 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee was not pressing the appeal and had requested to withdraw it. Since the Revenue did not object, the appeal was allowed to be withdrawn.

What were the facts?

The assessee, a charitable trust, filed an appeal against the rejection of its application for registration under Section 12AA of the Income Tax Act. The trust later submitted that it had already been granted exemption under Section 12AA and was not pressing the appeal.

What were the issues?

Whether the appeal against the rejection of Section 12AA registration is maintainable when the assessee has subsequently obtained the registration and wishes to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

(A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax, Exemption, Lucknow, [“Ld. CIT(E)”, for short], dated 08/09/2017. Grounds taken in this appeal of Assessee are as under:

“1. That the order is against law & facts on record. 2. That Ld. CIT was wrong in rejecting application u/s 12AA without any base. 3. That Ld. CIT was wrong in rejecting application u/s 12AA without any show cause notice.”

ITA No.-6730/Del/2017 Lala Khajan Singh Lalta Prasad Charitable Trust. (B) This appeal has been filed by the assessee against rejection of assessee’s application for registration U/s 12AA of Income Tax Act, 1961 (“I.T. Act”, for short). Vide letter dated 24-02-2021 filed on behalf of the assessee, it has been submitted that the assessee was not pressing the appeal; and that the assessee may be allowed to withdraw the appeal. Relevant portion of the aforesaid letter dated 24-02-2021 is reproduced as under:

“With reference to the above appeal, the assessee submits that it has been granted exemption u/s 12AA on 14.02.2012 and hence it is not pressing above appeal. Hence the assessee wants that the appeal may be allowed to be withdrawn & oblige.”

(C) At the time of hearing before us, the learned Senior Departmental Representative (“Ld. Sr. DR”, for short) did not express any objection to withdrawal of appeal by the assessee. In view of the foregoing, this appeal has become infructuous, and is hereby allowed to be withdrawn. For statistical purposes, the appeal is treated as dismissed, being withdrawn by assessee.

The order was already pronounced orally in Open Court on 11-03-2021 after conclusion of hearing. Now, this written order is signed, on 11-03-2021.

Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 11-03-2021 (Pooja)

ITA No.-6730/Del/2017 Lala Khajan Singh Lalta Prasad Charitable Trust. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.-6730/Del/2017 Lala Khajan Singh Lalta Prasad Charitable Trust. Date of dictation

Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member

Date on which the approved draft comes to the Sr. PS/PS

Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT

Date on which the file goes to the Bench Clerk

Date on which the file goes to the Head Clerk

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