MEDITRINA SOCIAL WELFARE FOUNDATION,NAGPUR vs. ITO WARD-1, EXEMP., NAGPUR

PDF · subscribers
ITA 278/NAG/2024Status: DisposedITAT Nagpur27 January 2025AY 2022-23Bench: SHRI V. DURGA RAO (Judicial 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 representative indicated they did not wish to press the appeal due to the department granting registration under Section 12A. The Departmental Representative raised no objection to the withdrawal.

What were the facts?

The assessee filed an appeal challenging an order rejecting Form 10AC for AY 2022-23. The appeal was filed with a significant delay of 524 days. The assessee's representative withdrew the appeal as the department had already granted registration under section 12A of the Act.

What were the issues?

Dismissal of appeal due to delay and withdrawal by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRIK.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Abhishek Kumar
For Respondent: Shri Sandipkumar Salunke

Date of Hearing – 22/01/2025 Date of Order – 27/01/2025

O R D E R PER V. DURGA RAO, J.M.

Captioned appeal by the assessee challenging the impugned order dated 30/09/2022, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”], for the assessment year 2022–23, rejecting the contents of Form no.10AC, furnished by the assessee.

2.

When this appeal was called for hearing, the Registry has pointed out that there is a delay of 524 days in filing the present appeal by the assessee. However, the learned Authorised Representative appearing for the assessee by way of letter dated Nil, received by the Registry on 21/01/2025, submitted that he did not wish to press this appeal, as the Department has already granted registration under section 12A of the Act. On the other hand, the learned Departmental Representative has not raised any objection. Consequently, we deem it fit and appropriate to dismiss this appeal in limine.

2 Meditrina Social Welfare Foundation ITA no.278/Nag./2024

3.

In the result, appeal filed by the assessee is dismissed in limine. Order pronounced in the open Court on 27/01/2025

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →