BHARAT VIKAS PARISHAD CHARITABLE TRUST,ROHTAK vs. CIT (EXEMPTIONS), CHANDIGARH

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ITA 1493/DEL/2024Status: DisposedITAT Delhi26 November 2024AY 2023-24Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)2 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 Income Tax Appellate Tribunal noted that the desired 80G registration/approval had been granted by the CIT(Exemptions) and that the appeal had consequently become infructuous. Therefore, the Tribunal dismissed the assessee's appeal as withdrawn, in the absence of any objection from the Revenue.

What were the facts?

The assessee filed an appeal for assessment year 2023-24 against an order from the CIT(Exemptions) concerning registration/approval under section 80G of the Income Tax Act. During the proceedings, the assessee informed the Tribunal that the CIT(Exemptions) had subsequently granted the 80G approval, rendering the appeal infructuous. The Revenue raised no objection to the withdrawal.

What were the issues?

Whether an appeal seeking 80G registration/approval becomes infructuous and should be dismissed as withdrawn if the approval is granted by the CIT(Exemptions) during the pendency of the appeal.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

Hearing: 11.11.2024Pronounced: 26.11.2024

Asstt. Year : 2023-24 Bharat Vikas Parishad Charitable Vs CIT(Exemtpions), Trust, 99N, Subhash Nagar, Chandigargh Rohtak, Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AACTB1545K Assessee by : Sh. Naveen Kumar Gupta, Adv. Revenue by : Sh. Javed Akhtar, CIT-DR Date of Hearing: 11.11.2024 Date of Pronouncement: 26.11.2024 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2023-24, arises against the order of CIT(Exemptions), Chandigargh’s DIN and Order No. ITBA/EXM/F/EXM45/2023-24/1062139356(1) dated 07.03.2024.

2.

Heard both the parties. Case file perused.

3.

Mr. Gupta submits at the outset that the assessee wishes to withdraw it’s instant appeal as under:

“Respectfully submits that the present appeal is for registration/approval u/s 80G of the Act. In view of circular no. 7 of 2024, registration/approval u/s 80G has been granted to the appellant vide order dated 25.10.2024 of Ld. CIT(Exemptions). In view of the fact that now 80G has been granted to the appellant, the present appeal becomes infructuous and hence the appellant want to withdraw the appeal.”

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