PARAS FOUNDATION,VARANASI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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ITA 317/LKW/2018Status: DisposedITAT Lucknow17 January 20222 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the subsequent grant of 80G approval by the Department.

What were the facts?

The assessee filed an appeal against an order of the CIT (Exemption). Subsequently, the Department granted the assessee approval under section 80G of the Income Tax Act, 1961. The assessee then filed an application to withdraw the appeal.

What were the issues?

Whether the appeal filed by the assessee is maintainable after the subsequent grant of 80G approval by the Department.

Which sections of the Income-tax Act were involved?

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 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 28.11.2017 passed under section 80G(5)(vi of the Income Tax Act, 1961. 2. The assessee has moved an application dated 28.12.2021 for withdrawal of the appeal, stating therein that the Department has granted the approval under section 80G of the Act, hence the appeal pending before the Tribunal is hereby withdrawn. 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 In the light of the request of the assessee, the appeal is dismissed as withdrawn. 3. In the result, the appeal is dismissed as withdrawn.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 17.01.2022. Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:17.01.2022 JJ:

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