KADAMBRI EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. CIT (EXEMPTION), CIT (EXEMPTION), NEW DELHI

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ITA 1870/DEL/2024Status: DisposedITAT Delhi17 October 2024AY 2022-232 pages
AI SummaryWithdrawn

What did the Tribunal hold?

Considering the assessee's application for withdrawal, prompted by the successful acquisition of registration under Section 80G through a new CBDT circular, and with no objection from the Revenue, the Tribunal accepted the request. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee, Kadambri Educational and Charitable Trust, appealed against the CIT(E)'s order denying registration under Section 80G of the Income-tax Act, 1961. During the appeal proceedings, the CBDT issued Circular No. 7/2024, providing a fresh opportunity for trusts to obtain registration u/s 80G. The assessee availed this opportunity, obtained registration on May 6, 2024, and subsequently sought to withdraw the appeal, which the Revenue agreed to.

What were the issues?

Whether the non-granting of registration under Section 80G of the Income-tax Act was justified, and the implication of the assessee obtaining subsequent registration on 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 ‘C’: NEW DELHI

Before: SHRI S.RIFAUR RAHMAN & SHRI YOGESH KUMAR U.S.

Hearing: 17.10.2024
1.

This appeal has been filed by the assessee against the order of Learned Commissioner of Income Tax (Exemption) (hereinafter referred to ‘Ld. CIT(E)’), Delhi dated 29.02.2024 passed u/s. 80G of the Income-tax Act, 1961 (for short ‘the Act’) for not granting the registration to the Assessee-Trust.

2.

At the time of hearing, Ld. AR for the assessee has submitted that recently the CBDT vide its Circular No. 7/2024 dated 25.4.2024 has Trust for filing Form 10A/10AB to obtain the Registration u/s. 80G of the Act by the end of 30th June, 20024. In response to the said Circular, the assessee applied for fresh registration of the Charitable Trust u/s. 80G of the Act and has obtained the same on 06th May, 2024. In this view of the above development, he submitted that the assessee now prefers to withdraw the present appeal.

3.

Ld. CIT (DR) for the Revenue has no objection to the aforesaid request of the Ld. AR, 4. In view of the aforesaid factual matrix, the request of the ld. AR for withdrawal of the assessee’s appeal is accepted.

5.

In the result, appeal filed by the assessee is dismissed. Order pronounced in the open court on this17th day of October, 2024 after the conclusion of the hearing.

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