ARTHRITIS FOUNDATION OF LUCKNOW,LUCKNOW vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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ITA 685/LKW/2019Status: DisposedITAT Lucknow19 May 20222 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The withdrawal was permitted as the assessee had obtained provisional registration.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemption). The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT. The primary issue was the assessee's request for withdrawal due to obtaining provisional registration.

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 “A”, LUCKNOW

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

For Appellant: Shri Samrat Chandra, C.A
For Respondent: Smt. Sheela Chopra, CIT (DR)

PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow, dated 27.9.2019 passed under section 12AA(1)(b)(ii) of the Income Tax Act, 1961. 2. The ld. Counsel for the assessee has moved an application dated 16.5.2022, received by the Registry of this office on 17.5.2022, for withdrawal of the appeal, stating therein that since provisional registration has been granted to the assessee, the assessee wants to withdraw the appeal filed before the Tribunal. The ld. D.R. has no objection to such request. In the light of the request of the assessee, the appeal is dismissed as withdrawn. 3. In the result, the appeal is dismissed as withdrawn. Order pronounced in the open Court on 19/05/2022.

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