SHREEKRISHAN MULTANCHAND JHAWAR FOUNDATION ,KOLKATA vs. CIT(EXEMPTION), KOLKATA

PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from the order of the Ld. Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as “the Ld. CIT(E)”] passed u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 24.02.2024. In this case, the assessee has filed a petition for withdrawing of the said appeal. The contents of the assessee’s letter deserve to be extracted as under: “We have filed an appeal in Form No.36 on 24.04.2024 against the order of the Ld. Commissioner of Income Tax (Exemption), Kolkata rejecting our application for regular approval of certificate u/s.80G of the Income Tax Act, 1961 on the ground that the application for such approval was submitted beyond the due date. We have received your notice fixing hearing of the above appeal on 27.01.2025 at 10.30. AM. Your good-self has earlier sent a notice dated 09.07.2024 fixing the hearing before 'B' Bench of the above appeal on 24.07.2024 at 10.30 AM. for which we have filed a letter dated 16.07.2024 with your office on 18.07.2024 (copy enclosed) withdrawing the appeal stating the following: That CBDT vide circular no. 7/2024 dated 25.04.2024 has extended the due date of filing Form No.10AB for regular registration under clause (iii) of the first proviso to sub 2 Shreekrishan Multanchand Jhawar Foundation section (5) of section 80G of the Income Tax Act, 1961 till 30.06.2024. In view of this circular, we were allowed to furnish fresh application in Form No.10AB within the extended time i.e. 30.06.2024, which we have submitted on 19.06.2024. We, therefore would like to withdraw the above appeal and again request your honour to allow us to withdraw the appeal and oblige. Thanking you for your quick attention to this matter.” 1.1 Considering this application, the assessee’s appeal is allowed to be withdrawn and consequently it is treated as dismissed. 2. In the result, the appeal filed by the assessee is dismissed, being withdrawn. Order pronounced in the court on 04.02.2025 (Pradip Kumar Choubey) (Sanjay Awasthi) Judicial Member

Accountant Member
Dated: 04.02.2025
AK, P.S.

Copy of the order forwarded to:
1. Shreekishan Multanchand Jhawar Foundation
2. Commissioner of Income Tax (Exemption), Kolkata
3. CIT(A)-
4. CIT-

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By order