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

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ITA 917/KOL/2024Status: DisposedITAT Kolkata04 February 2025Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)1 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The assessee's appeal was allowed to be withdrawn considering their application and the circumstances explained regarding the extension of the due date for filing Form No.10AB.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(E) rejecting their application for regular approval of certificate u/s 80G of the Income Tax Act, 1961. The assessee subsequently filed a petition to withdraw the appeal.

What were the issues?

Whether the assessee's appeal against the order of the Ld. CIT(E) can be withdrawn.

Which sections of the Income-tax Act were involved?

Section 80G,Section 10AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Appearances by: Assessee represented by : None (withdrawal application filed) Department represented by : P.N. Barnwal, CIT-DR Date of concluding the hearing : 27.01.2025 Date of pronouncing the order : 04.02.2025 O R D E R

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 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

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