THE DEVNANDAN WELFARE TRUST,MAUNATH BHANJAN vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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ITA 75/LKW/2020Status: DisposedITAT Lucknow30 November 20222 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as it had become infructuous after obtaining registration. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemptions). The assessee later applied for withdrawal of the appeal.

What were the issues?

Whether the appeal filed by the assessee should be withdrawn as it has become infructuous.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI MAHAVIR SINGH & SHRI GIRISH AGRAWAL

For Respondent: Smt. Sheela Chopra, CIT, D.R
Hearing: 30/11/2022Pronounced: 30/11/2022

This appeal, filed by the assessee, is arising out of the order of learned CIT (Exemptions), Lucknow vide order No.ITBA/EXM/S/EXM1/2019- 20/1021222901(1) dated 28/11/2019 passed u/s 12AA(1)(b)(ii) of the I.T. Act (hereinafter referred to as the “Act”).

2.

At the very outset, it was noticed that assessee has submitted an application dated 07/09/2022 vide which it has been submitted that the Assessment year:N.A. 2 appeal filed by the assessee has become infructuous as assessee has got the registration and therefore, the assessee wants to withdraw the appeal. Learned D. R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open court on 30/11/2022)

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