GLOBAL FOUNDATION FOR MEDICAL EDUCATIONAL & RESEARCH,JABLPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

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ITA 188/JAB/2024Status: DisposedITAT Jabalpur22 May 2025AY 2019-20Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

During the hearing, the assessee's representative stated that the assessee no longer wished to pursue the appeal because the demand had been reduced to nil following the passing of orders under Section 154. The Revenue's representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the ld. JCIT(A)-1, Gauhati, which dismissed the assessee's appeal against an order by the ADIT, CPC. The grounds of appeal concerned the disallowance of expenditure related to the society's objects, which the assessee claimed had already been allowed via a rectification application.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's request to withdraw and the reduction of the demand to nil.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 12A,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

Hearing: 20.05.2025Pronounced: 22.05.2025

PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld. JCIT(A)-1, Gauhati passed under section 250 of the Income Tax Act, 1961 dated 17.10.2024 dismissing the appeal of the assessee against the order of the ADIT, CPC under section 143(1) dated 5.02.2021. The grounds of appeal are as under:- “1. On the facts & circumstances of the case, Ld. JCIT(A) erred in ignoring the fact that demand raised in intimation u/s 143(1) on account of disallowance of expenditure made towards attainment of objects of society being registered u/s 12A has already been allowed by JAO on making application u/s 154 and henceforth the intimation u/s 143(1) may kindly be quashed and in alternative the JAO may kindly be directed not to follow the JCIT(A) order in relevance.

2.

Without prejudice to ground no 1, on the facts & circumstances of the caseLd JCIT(A) erred in conforming the disallowance of Rs. 2,14,23,870/- on account of object to achieve the very purpose of the society without admitting the fact that 1 A.Y. 2019-20 Global Foundation For Medical Educational & Research assessee is a duly registered society u/s 12A of the act and is duly eligible for claim of expenses incurred to achieve the objects of the society. Henceforth expenditure of Rs. 2,14,23,870/- may kindly be allowed as has been allowed by JAO himself in response to application u/s 154 of the act.”

2.

At the time of hearing of the case, Sh. Dhiraj Ghai, FCA (hereinafter referred to as the ‘ld AR’) submitted that the assesssee did not wish to pursue the appeal as the orders under section 154 had been passed and the demand had been reduced to nil therefore, he requested for permission to withdraw the appeal.

3.

Sh. Alok Bhura, Sr. DR (hereinafter referred to as the ‘ld. Sr. DR’) had no objection to the withdrawal of the appeal.

4.

Accordingly, after considering the facts and circumstances of the case, the appeal of the assesee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed. Order pronounced on 22.05.2025 in the open Court. [KUL BHARAT] [NIKHIL CHOUDHARY] VICE PRESIDENT ACCOUNTANT MEMBER DATED: 22/05/2025 Sh

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