SAHAYATA NUTRITION, HEALTH ,EDUCATION & RESEARCH FOUNDATION,MURSHIDABAD vs. CIT(EXEPTION), KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee requested to withdraw the appeal as the primary reason for filing it, which was to obtain an 80G certificate, had been fulfilled due to recent guidelines and extensions. The DR did not object to the withdrawal.
What were the facts?
The assessee preferred an appeal against an order passed by the CIT(Exemption). At the time of hearing, no one appeared for the assessee, but an application was filed to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee should be allowed to withdraw the appeal after fulfilling the objective for which it was filed.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
Assessment Year: 2024-25 Sahayata-Nutrition, Health, Education & Research Foundation, Murshidabad………....……………………………………………..….……….Appellant 39/1, B. N Sen Road, P.O Khagra, Berhampore, W.B – 742103. [PAN: ABBCS2243Q] vs. CIT(Exemption), Kolkata………..............................……........……...…..…..Respondent Appearances by: None appeared on behalf of the assessee. Shri Arun Kr. Tiwari, CIT- DR, appeared on behalf of the Revenue. Date of concluding the hearing : February 13, 2025 Date of pronouncing the order : February 13, 2025 ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal has been preferred by the assessee against an order dated 24.02.2024 passed by the Commissioner of Income Tax (Exemption), Kolkata.
At the time of hearing, no one appeared before us. However, an application has been filed on 11.12.2024 requesting therein to withdraw the instant appeal. The contents of the said application are as under:
“The primary reason for filing this appeal was to secure the 80G certificate. However, due to recent changes in the Income Tax guidelines and an extension provided by the Central Board of Direct Taxes (CBDT), we were able to obtain the 80G certificate as per the revised: provisions. This extension allowed us to achieve the objective of the appeal without the need for further proceedings. In view of the above We respectfully request that the Honourable Tribunal allow us to withdraw the appeal and dismiss it, as the purpose for which it was filed has not been fulfilled.”
On the other hand, the ld. DR did not object to the withdrawal request made by the assessee in the said application.
After hearing the ld. DR and considering the materials on record, we accept the prayer for withdrawal of the appeal. Accordingly, the instant appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Kolkata, the 13th February, 2025.
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