SATHANKULAM TALUK TEACHER CO-OPERATIVE THIFT AND CREDIT SOCIETY,TUTICORIN vs. ACIT, TUTICORIN, TUTICORIN

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ITA 2127/CHNY/2025Status: DisposedITAT Chennai30 December 2025AY 2019-20Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE JAGADISH (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the present appeal. Consequently, the Second Appeal was dismissed as infructuous.

What were the facts?

The assessee sought withdrawal of their appeal to take appropriate legal steps after the CCIT rejected their application for condonation of delay in filing the return of income for claiming deduction u/s 80P. The revenue did not object to the withdrawal.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal to pursue other legal remedies after the rejection of condonation of delay by the CCIT.

Which sections of the Income-tax Act were involved?

Section 80P,Section 147,Section 148,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & SHRI HON’BLE JAGADISH

Hearing: 13.11.2025Pronounced: 30.12.2025

Heard together (2 matters)

ITA No.2127/Chny/2025
SA No.72/Chny/2025

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

1.

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] dated 02.07.2025 for Assessment Year 2019-20.

2.

At the outset, the ld. counsel for the assessee has filed order dated 09.02.2024 passed by the ld. CCIT, Madurai rejecting the application seeking condonation of delay in filing return of income to claim deduction u/s 80P of the Income Tax Act, 1961 [‘Act’ in short]. In the light of the order of the ld.CCIT, she further sought withdrawal of the present appeal to take appropriate legal steps as per law.

3.

Per contra, the ld.DR Mr. ARV Srinivasan, CIT for the revenue did not object to the prayer of the ld.AR for the assessee.

4.

We have heard rival submissions and perused the order dated 09.02.2024 passed by the ld. CCIT, Madurai rejecting the application seeking condonation of delay in filing return of income to claim deduction u/s 80P of the Income Tax Act. Ld.DR also has no objection to withdrawing appeal by the assessee. Hence, in the light of the above statement of parties, permission is granted to the ld. AR to withdraw the present appeal to take appropriate legal steps as per law in the light of the order dated 09.02.2024 passed by the ld. CCIT, Madurai.

SA No.72/Chny/2025:

In the light of withdrawal of captioned appeal, this SA 72/Chny/2025 is dismissed as infructuous.

SA No.72/Chny/2025 Sathankulam Taluk Teacher Co-operative Thrift and Credit Society TB69 5. In the result, appeal filed by the assessee is dismissed as withdrawn and SA 72/Chny/2025 is dismissed as infructuous.

Order pronounced on the 30th day of December, 2025, in Chennai.

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