INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. M/S BETHANY SOCIAL SERVICE SOCIETY (PUNJAB), LUDHIANA

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ITA 585/ASR/2016Status: DisposedITAT Amritsar29 November 2018AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the Revenue's application to withdraw the appeal due to low tax effect as per CBDT circulars. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue Department filed an appeal against an order of the CIT(A). The appeal was for the assessment year 2012-13. The Revenue sought to withdraw the appeal.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to low tax effect.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. N.K.SAINI & SH. N.K.CHOUDHRY

Hearing: 29.11.2018Pronounced: 29.11.2018

PER N.K. CHOUDHRY,(JM) The instant appeal has been filed by the Revenue Department, on feeling aggrieved against the order dated 16.08.2016 passed by the Ld. CIT(A)-Ludhiana, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

2.

At the outset, it is brought to our notice that the Revenue/Department has submitted an application for withdrawing the said appeal as per CBDT Circular No.03 of 2018, dated 11.07.2018 as amended by Circular dated 20.08.2018 being a low tax effect case. Therefore, the appeal is dismissed as withdrawn.

ITA No.585(Asr)/2016 (A.Y.2012-13) 2 ITO(E) v. Bethany Social Service Society (Punjab)

3.

In the result, the appeal filed by the Revenue Department stands dismissed. Order pronounced in the open Court on 29.11.2018. Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:29.11.2018 /PK/ Ps. Copy of the order forwarded to: (1) M/s.Bethany Social Service Society (Punjab), C/o Sacred Heart Convent School, Sarabhha Nagar, Ludhiana. (2) The ITO (Exemptions), Ward Jalandhar. (3) The CIT(A), Ludhiana. (4) The CIT concerned. (5) The SR DR, I.T.A.T., Amritsar

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