SATYAWATI SUBODH FOUNDATION,AGRA vs. CIT, GHAZIABAD

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ITA 144/DEL/2014Status: DisposedITAT Delhi05 May 2017AY 2012-135 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals as they had obtained the desired registration from another authority. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the rejection of registration under sections 12AA and 80G. The assessee later obtained registration under section 12AA from a different CIT and sought to withdraw the appeals.

What were the issues?

Whether the assessee should be allowed to withdraw appeals when the underlying issue has been resolved by obtaining registration from another authority.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

order for the sake of convenience.

2.

On the last date of hearing i.e. on 27.4.2017 on the request of Sh. S.K. Gupta, A.R. of the Assessee, the hearing was adjourned for 02.05.2017 and both parties were informed. On 02.05.2017 neither the Assessee nor his A.R. of the assessee appeared nor filed any adjournment application. Hence, in the interest of justice, we are deciding the appeal exparte qua assessee, after hearing the Ld. DR and perusing the records.

3.

After perusing the records, we find that the Ld. AR of the assessee, Sh. SK Gupta, President/Secretary of the Appellant Foundation, has filed on record an Application dated 01.05.2017 wherein he has sought permission to withdraw the & 144/Del/2014. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“The subject appeals have been preferred against order passed by learned CIT, Ghaziabad in the matter of applications filed by the appellant for grant of Registration under section 12AA and 80G of the Income

Tax Act, 1961.

2. It is submitted that application for registration under section 12AA and 80G of the Act has been rejected by an exparte order dated 7.8.2012 as the notice were not received since the address of the assessee changed from GC Grand Apartments, Tower 1B, Flat No. 093, Vaibhav

Khand –II, Indrapuram, Ghaziabad to Viprasu-4, Dhani Ka Nagla, North Vijay Nagar Colony, Agra w.e.f. 12.6.2012. The appeal has been filed before the Hon’ble ITAT challenging such order.

2.1 It is submitted that the appellant being advised filed another application with the CIT-I, Agra, with whom it had jurisdiction, for grant of registration under section 12AA of the Act and acting on such application, Ld.

CIT(A)-I, Agra has passed an order on 8.8.2014 granting the appellant registration under section 12AA of the Act with effect from AY 2014-15. Copy of Registration order dated 8.8.2014 passed by the Ld. CIT-I, Agra is enclosed herewith.

2.2 In view of the registration granted to the appellant vide order dated 8.8.2014 the appellant no more wishes to contest the order under appeal passed by Learned CIT,

Ghaziabad and seek the permission of this Hon’ble

Tribunal to withdraw the appeals.

3. It is, therefore, most humbly prayed that permission be granted to withdraw Appeal No. 143/Del/2014 and 144/Del/2014

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