SUBHADRA BAI SADDHARMA NIKETAN TRUST,CHENNAI vs. ITO WARD-1(EXEMPTION), CHENNAI

PDF · subscribers
ITA 226/CHNY/2020Status: DisposedITAT Chennai07 July 2022AY 2020-212 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's petition for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee trust sought withdrawal of its appeal before the ITAT. The reason for withdrawal was the contemplation of amending the trust deed and filing a fresh application for registration.

What were the issues?

The primary issue was whether the assessee's appeal should be permitted to be withdrawn to allow for amendment of the trust deed and a fresh registration application.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The Ld. AR, at the outset, sought withdrawal of captioned appeal and placed on record petition dated 27.05.2022. It has been stated that the assessee is contemplating amending the deed and file fresh application for registration u/s 12AA. The Ld. Sr. DR did not object to the same. Accepting the petition, we permit withdrawal of the appeal.

2.

The appeal stand dismissed as withdrawn.

Order pronounced on 07th July, 2022.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →