M/S. HARITADHARA RESEARCH DEVELOPMENT AND EDUCATION FOUNDATION,DEHRADUN vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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ITA 301/LKW/2019Status: DisposedITAT Lucknow21 July 20222 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT (Exemptions). The assessee later sought to withdraw the appeal as amendments to Section 80G of the Act resolved their grievance.

What were the issues?

Whether the appeal filed by the assessee needs to be withdrawn due to subsequent amendments in the law.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Ashish Kapoor, C.A
For Respondent: Smt. Sheela Chopra, CIT (D.R.)
Hearing: 18/07/2022Pronounced: 21/07/2022

This is an appeal filed by the assessee against the order of learned CIT (Exemptions), Lucknow dated 15/03/2019 passed u/s 80G(5)(vi) of the Act.

2.

At the very outset, Learned A. R. submitted an application dated 18/07/2022 and requested the Bench to grant permission to withdraw the appeal stating therein that due to insertions and amendments u/s 80G of the Act, as per the Finance Act, 2020, the assessee has got the requisite Assessment Year:N.A. 2 approval under the said section therefore, the assessee wishes to withdraw the appeal as there is no grievance left. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 21/07/2022)

Sd/. Sd/. ( A. D. JAIN ) ( T. S. KAPOOR ) Vice President Accountant Member

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