ASEEMA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION)-, MUMBAI

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ITA 1469/MUM/2024Status: DisposedITAT Mumbai28 June 2024AY 2023-24Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant 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 sought withdrawal of the appeal on the grounds that registration under section 80G of the Act was granted on 13.05.2024. The revenue did not raise any objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order dated 02.02.2024. Subsequently, the assessee filed an application dated 27.05.2024 seeking withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn after the assessee obtained the required registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 11AA,Section 17A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA

For Respondent: Shri Ajay Chandra, D.R

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the assessee against the order dated 02.02.2024, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) under Rule 2C or 11AA or 17A of the Income Tax Rules, 1962 (in short ‘the Rules’) for the A.Y. 2023-24.

2.

The assessee by filing an application dated 27.05.2024 has sought withdrawal of this appeal being dismissed as withdrawn, on the ground that the assessee has already been granted registration under section 80G of the Act on 13.05.2024, in response to its application dated 06.05.2024, therefore this appeal may be dismissed as withdrawn.

3.

The Ld. D.R. raised no objection.

4.

In the result, the appeal filed by the assessee stands dismissed as withdrawn being infructuous.

Order pronounced in the open court on 28.06.2024.

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