M/S GURMAT PARCHAR SABHA,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

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ITA 184/CHANDI/2020Status: DisposedITAT Chandigarh28 September 20222 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 allowed the assessee's request to withdraw the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(E). During the proceedings, the assessee was granted registration under Section 12AA of the Income Tax Act.

What were the issues?

Whether the appeal filed by the assessee has become infructuous due to subsequent registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sudhanshu Srivastava, Judicial Member:

This appeal is preferred by the assessee against order dated 26.09.2019 passed by the Ld. Commissioner of Income Tax (Exemptions),Chandigarh [hereinafter referred to as ‘CIT(E)’].

2.0 At the outset, the Ld. Authorised Representative (AR) submitted that since the assessee has been given Registration u/s 12AA of the Income Tax Act, 1961, the present appeal of the assessee becomes infructuous and, therefore, the assessee seeks permission to withdraw this appeal. -Chd-2020 - Gurmat Parchar Sabha, Chandigarh 2 3.0 Per contra, the Ld. CIT DR had no objection to the prayer of the assessee.

4.0 Having heard both the parties and considering the plea of the assessee, we allow withdrawal of this appeal and dismiss the same as ‘withdrawn.

5.0 In the final result, the appeal of the assessee stands dismissed as ‘withdrawn’.

Order pronounced on 28.09.2022.

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