SHRI RAM SWAROOP MEMORIAL EDUCATIONAL TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX(EXEMPTION), LUCKNOW, LUCKNOW

PDF · subscribers
ITA 40/LKW/2021Status: DisposedITAT Lucknow19 May 20222 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was due to amendments in sections 80G and the insertion of section 12AB of the Income Tax Act, necessitating fresh registration.

What were the facts?

The assessee trust filed an appeal against an order passed by the CIT (Exemption) under section 80G(5)(vi). The assessee later sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal due to subsequent legislative changes requiring fresh registration.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi),Section 12AB

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 Ashish Kapoor, 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 25.2.2021 passed under section 80G(5)(vi of the Income Tax Act, 1961. 2. The ld. Counsel for the assessee has moved an application dated 1.11.2021, received by the Registry of this office on 2.11.2021, for withdrawal of the appeal, stating therein that due to insertion of section 12AB of the Income Tax Act, 1961 and amendments in section 80G of the I.T. Act, as per the Finance Act, 2020, the assessee is now moving on to get the fresh registration under the said sections and hence, wishes 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 In the light of the request of the assessee, the appeal is dismissed as withdrawn. 3. In the result, the appeal is dismissed as withdrawn.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.

More judgments on Section 80G(5)(vi)

All 260 judgments and leading authorities on Section 80G(5)(vi) →

Recent GST High Court judgments

Search GST case law →