DADA SANGU MEMORIAL EDUCATION SOCIETY,VPO ASAWARI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

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ITA 1873/DEL/2024Status: DisposedITAT Delhi29 November 2024AY 2024-2025Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)4 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?

At the hearing, the assessee submitted a written petition requesting to withdraw the appeal, stating they no longer wished to press it. The Revenue's representative confirmed no objection to the withdrawal. Consequently, the Tribunal granted the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the Commissioner of Income Tax (Exemption)'s order dated 22.02.2024, which rejected its application for approval under Section 80G of the Income Tax Act, 1961. The grounds of appeal primarily challenged the rejection on the basis that the application was wrongly considered time-barred and due to alleged misinterpretation of Section 80G(5) provisions, including amendments by the Finance Act, 2020.

What were the issues?

Whether the CIT(E) erred in rejecting the assessee's application for Section 80G approval, and whether the Tribunal should permit the assessee to withdraw its appeal against the CIT(E)'s order.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’: NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI SUDHIR PAREEK

For Respondent: Shri Surender Pal, CIT(DR)
Hearing: 26.11.2024Pronounced: 29.11.2024

the order of Income Tax Department ITBA/EXM/F/EXM45/2023- 24/1061311100(1) of Commissioner of Income Tax (Exemption),

ITA No.- 1873/Del/2024 DADA Sangu Memorial Education Society Chandigarh, (‘Ld. CIT(E)’, in short), dated 22.02.2024 for Assessment Year under Section 80G of the Income Tax Act, 1961 (‘the Act’).

1.1 The assessee has raised the following grounds of appeal:

“ 1. That the Ld. CIT (Exemption), Chandigarh had erred in law in rejecting the application filed by the appellant in Form 10AB for approval under clause (iii) of first proviso to sub-section (5) of Section 80G, wrongly considering it as an application not filed in time, whereas the application was filed within the permissible time allowed under the Act.

2.

That the Ld. CIT (Exemption), Chandigarh had gone wrong in rejecting the application filed by the appellant without proper interpretation of the provisions of Income Tax Act as applicable in the present case in a misconceived manner.

3.

That the Ld. CIT (Exemption), Chandigarh had not properly interpreted the provisions of Section 80G(5) of the Income Tax Act and wrongfully relied upon an incorrect preposition which disturbs and frustrates the intention of the legislature behind the amendment brought in Section 80G(5) of the Income Tax Act through Finance Act, 2020 without recording any finding regarding its activities adverse to the aims and objects, the present rejection order is bad in law and has been passed without authority of law.

4. That the present appeal filed is within limitation and the requisite fees has been deposited.”

At the time of hearing before us, no one appeared on behalf of 2. the assessee. However, the assessee filed a written petition dated 20.11.2024, seeking leave to withdraw the appeal. In the said petition, it has been stated that the assessee no longer wishes to press and desires to withdraw the same.

ITA No.- 1873/Del/2024 DADA Sangu Memorial Education Society 3. The learned Commissioner of Income Tax (Departmental Representative) (“Ld. CIT(DR)”, for short) did not object to withdrawal of the appeal by Assessee.

4.

In light of the written request for withdrawal by the assessee, and there being no objection from the Revenue, carefully perused the records, it is expedient to grant the assessee / appellant’s desired leave to withdraw the appeal, as it has become infructrous.

Accordingly, the same is granted, and consequently, this appeal has been dismissed as withdrawn. The appeal is disposed of accordingly.

5.

In the result, appeal of the assessee is dismissed, as indicated above.

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