NEW KINGSTON ACADEMY,KANPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

PDF · subscribers
ITA 300/LKW/2018Status: DisposedITAT Lucknow22 February 20192 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 tribunal allowed the assessee's application for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemption) under section 12AA(1)(b)(ii). During the hearing, the assessee's representative filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee. The tribunal considered the assessee's application for withdrawal.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri P. K. Kapoor, C.A
For Respondent: Shri S. K. Madhuk, CIT (DR)

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.300/LKW/2018 Assessment Year: N.A. New Kingston Academy v. CIT (Exemption) 363, Defence colony Lucknow Jajmau, Kanpur TAN/PAN:AAAAN4838L (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri S. K. Madhuk, CIT (DR) Date of hearing: 12 02 2019 Date of pronouncement: 22 02 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order dated 13/2/2018 of the ld. CIT (Exemption), Lucknow passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961. 2. At the time of hearing, the ld. A.R. of the assessee, Shri Pradeep Kumar Kapoor, C.A. moved an application dated 12/2/2019 for withdrawal of the appeal stating therein that as per instructions of the assessee, he wants to withdraw the appeal in ITA No.300/LKW/2018, to which the Revenue has no objection. Accordingly the appeal is dismissed as withdrawn. 3. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 22/02/2019.

Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 22nd February, 2019 JJ:1202

ITA No.300/LKW/2018 Page 2 of 2

More judgments on Section 12AA(1)(b)(ii)

All 94 judgments and leading authorities on Section 12AA(1)(b)(ii) →

Recent GST High Court judgments

Search GST case law →