HELP U WELFARE SOCIETY,VARANASI vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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ITA 738/LKW/2019Status: DisposedITAT Lucknow16 February 20222 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee society filed an appeal against an order of the CIT(Exemptions). The assessee later sought to withdraw the appeal due to amendments in Sections 12AB and 80G of the Income Tax Act.

What were the issues?

Whether the assessee should be allowed to withdraw its appeal due to subsequent legislative changes.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB,Section 80G

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, CA
For Respondent: Smt. Sheela Chopra, CIT DR
Hearing: 16/02/2022Pronounced: 16/02/2022

Appellant by Shri Ashish Kapoor, CA Respondent by Smt. Sheela Chopra, CIT DR Date of hearing 16/02/2022 Date of pronouncement 16/02/2022 O R D E R PER A.D. JAIN, V.P. This is an appeal filed by the assessee against the order of Ld. CIT(E), Lucknow dated 29/10/2019, passed u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961.

2.

The ld. Counsel for the assessee sought the permission of the Bench to withdraw the appeal by moving an application dated 01.11.2021, stating as under: “In respect to the above-mentioned subject, I would like to inform to your goodself that we have filed Form No. 36 at the Income Tax Appellate Tribunal Lucknow Bench, Lucknow on 27/12/2019, Due to insertion on section 12AB of the Income Tax Act, 1961 and amendments u/s 80G of the Income Tax Act, 1961, as per the Finance Act, 2020, the assessee is now moving on to get the fresh registration under the said section and hence, wishes to withdraw the appeal made before your honour. 2 We hope your goodself shall consider our application and withdraw the appeal made before the Income Tax Appellate Tribunal.”

3.

Learned D.R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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