K A MATHEW FOUNDATION,KOCHI vs. ITO (EXEMPTION), KOCHI

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ITA 407/COCH/2024Status: DisposedITAT Cochin19 February 2025Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, acknowledging that the CIT (Exemption) had already granted the necessary approval in Form 10AS. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

K.A. Mathew Foundation, the assessee, filed an appeal against an order of the Commissioner of Income Tax (Exemption), Kochi for Assessment Year 2024-25. During the hearing, the assessee's counsel sought to withdraw the appeal as the CIT (Exemption) had subsequently granted the required approval in Form 10AS.

What were the issues?

Whether the assessee's appeal against the Commissioner of Income Tax (Exemption) order could be withdrawn following the subsequent grant of approval in Form 10AS.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI KESHAV DUBEY, JM

For Appellant: Shri Gopi K., CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 27.01.2025Pronounced: 19.02.2025

O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Kochi dated 22.03.2024 for Assessment Year (AY) 2024-25.

2.

When the matter was called on the learned counsel for the assessee filed a letter stating that the appellant intends to withdraw the appeal, as the CIT (Exemption), Kochi granted approval in Form

3.

In the result, appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 19th February, 2025. 4.

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