KM ACCOUNTING RESEARCH FOUNDATION,NEW DELHI vs. CIT (EXEMPTIONS), NEW DELHI

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ITA 365/DEL/2016Status: DisposedITAT Delhi15 February 20172 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 allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

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

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn. The assessee had obtained the required registration certificate.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,Section 12AA(1)(b),Section 12A

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.V. MEHROTRA & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri S. K. Jain, Sr.DR

O R D E R PER S.V. MEHROTRA, A.M :

This is an appeal filed by the assessee against the order dated ……… passed by the Commissioner of Income Tax (Exemptions), New Delhi, u/s 12AA(1)(b) r.w.s. 12AA & 80G of the Income Tax Act, 1961 (in short “the Act”). 2. The assessee has filed an application dated 23.12.2016 praying for withdrawal of aforesaid captioned appeal because it has already received the Registration Certificate u/s 12AA r.w.s. 12A of the Act. Ld. DR did not object to the withdrawal of the captioned appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on this 15th day of February, 2017.

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