What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn. This was based on the assessee's request to withdraw the appeal due to obtaining the impugned section 80G provisional certificate.

The assessee, Anand Gram Society, filed an appeal against an order related to proceedings under Section 143(3) of the Income Tax Act. The assessee had been granted a provisional section 80G certificate under the new law.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn. The assessee's withdrawal was based on obtaining a new 80G approval.

Anand Gram Society vs CIT | ITAT Pune 2022

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM

For Appellant: Smt. Shika Parwal

For Respondent: Shri Navin Gupta

Hearing: 15.06.2022Pronounced: 19.07.2022

आदेश / ORDER PER S. S. GODARA, JM :

This assessee’s appeal is directed against the CIT Exemption, Pune’s order dated 30/12/2019 passed in case No ITBA/EXMS/EXM2/2019- 20/80G/1023471143(1) involving proceeding u/s. 143(3) of the Income Tax Act, 1961 ; in short “the Act”. Heard both the parties. Case file perused.

Learned counsel states at the outset in light of the assessee’s letter dated today itself that it has been granted the impugned section 80G provisional certificate/approval under the new law with effect from 24.02.2022 and therefore, the instant appeal be dismissed as withdrawn. The Revenue is equally fair in not contesting the assessee’s withdrawal request. Ordered accordingly.

3. This assessee’s appeal is dismissed as withdrawn in above terms Order pronounced in the Open Court on this 19th day of July, 2022.

Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखध सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 19th July, 2022. Ashwini आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : अपऩलधथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

The CIT-Exemption, Pune.

The ACIT- Exemption Range, Pune. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, 6. // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune.

S.No. Details Date Initials 1 Draft dictated on 15.06.2022 2 Draft placed before author 04.07.2022 Draft proposed & placed before the Second 3 Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

ANAND GRAM SOCIETY,PUNE vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, PUNE

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