MANGALAM CHARITABLE FOUNDATION ,MUMBAI vs. CIT(EXEMPTION ), MUMBAI

PDF · subscribers
ITA 2655/MUM/2024Status: DisposedITAT Mumbai30 July 2024AY 2022-23Bench: MS PADMAVATHY S (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)1 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 assessee requested to withdraw the appeals on the grounds that their registration was restored by the CIT(E). The tribunal acknowledged the withdrawal request.

What were the facts?

The assessee filed appeals against the order of the CIT(E) concerning AY 2022-23. Subsequently, the assessee received a Restore and Reinstate of Registration/Approval Order from the CIT(E). Due to this development, the assessee filed a letter requesting the withdrawal of both appeals.

What were the issues?

Whether the appeals filed by the assessee should be dismissed as withdrawn given the subsequent restoration of registration by the CIT(E)?

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI RAHUL CHAUDHARY, JM

For Appellant: Shri Narendra Mangal, AR, Shri Nayanjyoti Nath, Sr. DR
For Respondent: Shri Nayanjyoti Nath, Sr. DR
Hearing: 24.07.2024Pronounced: 30.07.2024

Heard together (2 matters)

I.T.A. No. 2654/Mum/2024
I.T.A. No. 2655/Mum/2024

Read from the judgment's own cause title. This page is filed under one of them.

Mangalam Charitable Foundation CIT(Exemption), Room No. 601, 6th Floor, C-1408, Akshar Aivario, Plot-76, Sector-27, Near Presentation Convent Cumbala Hill, MTNL TE School, Navi Mumbai, Nerul, Node- Vs. Building, Peder Road, Dr. III, S.O. Thane, Maharashtra-400706. Gopalrao Deshmukh Marg, PAN : AACTM4542A Cumballa Hill, Mumbai-400026. Appellant) : Respondent) Appellant/Assessee by : Shri Narendra Mangal, AR Revenue/Respondent by : Shri Nayanjyoti Nath, Sr. DR Date of Hearing : 24.07.2024 Date of Pronouncement 30.07.2024 : O R D E R Per Padmavathy S, AM: These appeals by the assessee are against the order of the Commissioner of Income Tax (Exemptions) [for short 'the CIT(E)] dated 10.09.2022 & 12.09.2022 for the AY 2022-23.

2 & 2655/Mum/2024 Mangalam Charitable Foundation 2. The assessee has filed a letter on 19.07.2024 withdrawing the above two appeals since the assessee has received Restore and Reinstate of registration from CIT(E). The relevant extract of the letter is given below:

3.

Therefore, the above two appeals are dismissed as withdrawn.

Order pronounced in the open court on 30-07-2024.

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →