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Facts
The assessee filed an appeal against an order passed by the CIT(Exemptions) regarding assessment under section 80G for AY 2023-24. The assessee later filed a letter praying for the withdrawal of the appeal.
Held
The assessee requested to withdraw the appeal, citing subsequent developments including a new approval under section 80G. The Revenue did not object to the withdrawal request.
Key Issues
Whether the assessee can withdraw its appeal based on subsequent developments regarding its 80G approval.
Sections Cited
80G, 12A, 119
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘E‘ BENCH
Before: SHRI AMIT SHUKLA & SHRI RATNESH NANDAN SAHAY
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 25/09/2023 passed by CIT(Exemptions) by the quantum of assessment passed u/s.80G for the A.Y.2023-24.
Assessee vide its letter prayed for withdrawal of appeal in ITA No. 92/Mum/2024 for A.Y.2023-24. For the sake of convenience, we are reproducing the contents of the said Application as under:-
2 ITA No.92/Mum/2024 M/s. Kalsuli Shikshan Sangh “1 That the captioned appeal was e-filed on 05th January, 2024 against the Order of the Hon'ble Commissioner of Income Tax (Exemptions), Mumbai, dated 25th September, 2023 in relation to Order passed u/s 80G of the Income Tax Act, 1961 ("the Act"). A copy of the Acknowledgement of Appeal filed alongwith copy of Form 36 is enclosed herewith, marked as Annexure A.
That the Applicant "Kalsuli Shikshan Sangh" was originally registered under section 12A of the Act vide registration number TR/9/74-75 dated 10th April, 1974 and was also registered under 80G of the Act vide registration number CIT(E)/80G/1501(2008-09)/2016-17 dated 27th April, 2016.” 3. That as per Sec 12A(ac)(i) of the Act, as inserted by Finance Act, 2020 w.e.f 1st June, 2020 the Applicant was required to re-apply for Certificate u/s 12A and 800 of the Act in online Form No 10A.
That the Applicant had taken renewal under section 124(1)(ac)(1) of the Act in Form 10AC vide registration number AAATK2979CE20211 dated 05 April, 2022. However the Applicant had forgotten to take renewal registration under section 80G(5)(i) of the Act.
That the Applicant thus, registered for provisional registration under 80G(5)(iv) of the Act and received provisional certificate in Form 10AC vide registration number AAATK2979CF20231 dated 24 March, 2023. Thereafter, on 29th March, 2023 the Applicant, applied for regular approval u/s 80G(5)(iii) of the Act. The same was rejected by the Commissioner of Income Tax (Exemptions) vide Order dated 25th September, 2023
3 ITA No.92/Mum/2024 M/s. Kalsuli Shikshan Sangh 6. That the Applicant is in appeal against the said Rejection Order dated 25th September, 2023, before Your Hon'ble Tribunal.
7 That on 25th April, 2024 vide Circular No. 07/2024 Trusts have been given an extension of due date for filing of Form No. 10A/10AB under the Act. In sub clause 3(i) of the Circular, it has been stated as under
"3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases the Board, in exercise of the power conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically in (1) Form 10A, in case of an application under clause (i) of the first proviso to clause (230) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or under clause (1) of the first proviso to sub-section (3) of section 80G or in case of an intimation under fifth proviso of sub-section (1) of section 35 of the Act, till 30.06.2024."
Since the Applicant was already registered under 80G of the Act earlier, the Applicant under the benefit granted in the Circular dated 25th April, 2024 made an application in Form 10A to renew the original registration i.e. certificate number CIT(E)/80G/1501(2008-09)/2016-17 under section 80G(5)(i) in Form 10A vide application number 206683390080524 dated 08th May, 2024. A copy of the Acknowledgement of Form 10A filed alongwith the copy of Form 10A is enclosed herewith, marked as Annexure B. A copy of the Circular dated 25th April, 2024 is enclosed herewith, marked as Annexure C 8. That a prerequisite to file the Application in Form 10A under the Circular, is withdrawal of Provisional Certificate Received in Form 10AC. Kindly refer to Para 5 of the Circular dated 25th April, 2024. The Applicant has withdrawn the same.
4 ITA No.92/Mum/2024 M/s. Kalsuli Shikshan Sangh
That since the Captioned Appeal arises out of the Order received in Form 10AD which was connected to the Provisional Certificate granted in Form 10AC, on withdrawal of the Certificate in Form 10AC, the Order in Form 10AD becomes infructuous and hence the appeal is to be withdrawn. 10 That the Applicant has received an order in Form 10AC granting approval u/s.80G(5)(i) of the Act, dated 15th May 2024 from A.Y.2022-23 to A.Y.2026-27 vide Registration Number AAATK2979CF2010101. A copy of the order in Form 10AC is enclosed herewith marked as Annexure D. In view of the above, the Applicant humbly requests your Honour to allow the Applicant to withdraw the captioned Appeal. The Applicant trusts Your Honour will accede to the request and oblige.” 3. Ld. DR has not raised any objection.
We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn.
5 ITA No.92/Mum/2024 M/s. Kalsuli Shikshan Sangh
In the result, the appeal of the Assessee is dismissed as withdrawn.
Order pronounced on 21st May, 2024.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 21/05/2024 KARUNA, sr.ps
Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//
BY ORDER,
(Asstt. Registrar) ITAT, Mumbai