BAL DHARMARTH HOSPITAL SAMITI,JIND vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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ITA 1390/DEL/2024Status: HeardITAT Delhi12 August 2024AY 2022-23Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 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 withdrawal application, noting the assessee's compliance with the extended deadline for registration forms (Form 10A/10AB) and the subsequent approval received (Form 10AC). Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order from the Commissioner of Income Tax (Exemptions). During the hearing, the assessee sought to withdraw its appeal, citing a CBDT circular extending the deadline for filing registration forms (10A/10AB) and subsequent receipt of Form 10AC approval. The Department had no objection to the withdrawal.

What were the issues?

Whether the assessee should be permitted to withdraw its appeal against the Commissioner of Income Tax (Exemptions)'s order, considering a change in statutory deadlines and subsequent compliance.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”, DELHI

Before: SHRI VIKAS AWASTHY & SHRI NAVEEN CHANDRA

Hearing: 12/08/2024Pronounced: 12/08/2024

Bal Dharmarth Hospital Samiti, Bhiwani Road, Haryana 126102 ...... अपीलाथ�/Appellant PAN: AAATB-1037-G बनाम Vs. Commissioner of Income Tax (Exemptions), 5th floor, Central Revenue Building, Sector-17E, ..... �ितवादी/Respondent Chandigarh 160017 अपीलाथ� �ारा/ Appellant by : Shri Mukul Panpher, Advocate �ितवादी�ारा/Respondent by : Ms. Ritu Sharma, CIT-DR सुनवाई क� ितिथ/ Date of hearing : 12/08/2024 घोषणा क� ितिथ/ Date of pronouncement : 12/08/2024 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Exemptions), dated 28.02.2024.

2.

Shri Mukul Panpher, appearing on behalf of the assessee placed on record an application from the assessee for withdrawal of appeal.

3.

Ms. Ritu Sharma, representing the Department raised no objection in assessee withdrawing appeal.

3. Both sides heard. The assessee has filed an application for withdrawal of appeal. The relevant extract of the same is reproduced here in below:- Sub: Application for withdrawal of Appeal before Income Tax Appellate Tribunal. We herein refer to an appeal preferred before Hon'ble Tribunal bearing Hon'ble Tribunal on 12.08.2024. In this regard, the Central Board of Direct Taxes has issued Circular No. 7 of 2024 dated 25.04.2024, extending the due date for filing Form 10A/ Form 10AB by trusts/ societies for registration under section 12AB of the Income-tax Act, 1961 up to 30th June 2024 (CBDT Circular is attached herewith as Annexure 1). In light of the above circular, the Appellant society filed Form 10A on 27.06.2024 and was given the Approval in Form 10AC dated 04.07.2024 through which requisite registrátion has been given to the Appellant commencing from AY 2022-23 to 2026-27. The Approval Form 10AC is attached herewith as Annexure 2. Considering the above facts and subsequent events, we humbly pray for the withdrawal of the appeal. Kindly consider the same and oblige.

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