WOMEN'S SYNERGY,NEW DELHI vs. CIT (EXEMPTIONS), NEW DELHI

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ITA 1412/DEL/2016Status: DisposedITAT Delhi14 November 2019AY 2015-162 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 tribunal held that since the assessee had already obtained the required registration, the appeal filed against the rejection order had become infructuous.

What were the facts?

The assessee filed an appeal against the rejection of its application for approval of exemption under Section 80G. The assessee later informed the tribunal that it had already been granted registration under Section 80G.

What were the issues?

Whether an appeal against an order rejecting an application for 80G approval is maintainable when the assessee has subsequently obtained the approval.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI PRASHANT MAHARISHI & SHRI K.N.CHARY

For Respondent: Ms. Ashima Neb, Sr. DR
Hearing: 14/08/2019Pronounced: 14/11/2019

PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the ld CIT(E), New Delhi dated 20.01.2016 u/s 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA of the Income Tax Rules, 1962 rejecting the application for approval of exemption.

2.

At the time of hearing a letter is received from the appellant dated 06.05.2019 stating that assessee has already been granted registration u/s 80G of the Act on 11.11.2016. In view of this the appeal of the assessee becomes infractuous and hence, same is dismissed. Order pronounced in the open court on 14/11/2019. - - (K.N.CHARY) ACCOUNTANT MEMBER Dated: 14/11/2019 A K Keot

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