ROOP MG JAIN CHARITABLE TRUST,GURGAON vs. CIT(EXEMPTIONS), CHANDIGARH

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ITA 1904/DEL/2023Status: DisposedITAT Delhi21 February 2024Bench: SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, MS ASTHA CHANDRA (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the contents of the application for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee, Roop MG Jain Charitable Trust, preferred an appeal against an order of the ld. CIT(Exemptions), Chandigarh. An application was filed to withdraw the appeal, citing that a CBDT Circular had extended the time limit for filing Form 10AB, rendering the present appeal repugnant.

What were the issues?

Whether an appeal challenging an order of CIT(Exemptions) should be withdrawn if a subsequent CBDT circular extends the time limit for filing Form 10AB, making the original appeal unnecessary.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS ASTHA CHANDRA

For Respondent: Shri P.N. Barnwal, CIT- DR
Hearing: 21.02.2024Pronounced: 21.02.2024

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order of the ld. CIT(Exemptions), Chandigarh dated 28.04.2023.

2.

The ld. counsel for the assessee submitted an application dated 21.02.2024 requesting for withdrawal of appeal. It has been stated that since the CBDT has extended the time limit provided for filing Form 10AB vide Circular No. 06/2023 dated 24.05.2023, the present appeal becomes repugnant.

3.

Noting the contents of the application, the appeal is dismissed as withdrawn.

4.

In the result, the appeal of the assessee in is dismissed as withdrawn.

The order is pronounced in the open court on 21.02.2024.

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