MATRIVANI INSTITUTE OF EXPERIMENTAL RESEARCH & EDUCATION,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

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ITA 650/KOL/2016Status: DisposedITAT Kolkata25 September 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 noted that the assessee had instructions not to pursue the appeals and had filed a withdrawal application. The revenue did not object to this request.

What were the facts?

The assessee filed appeals against the cancellation of registration under Section 12AA(3) and rejection of registration under Section 80G(5)(vi) of the Income-tax Act. The assessee later filed a written application for withdrawal of these appeals.

What were the issues?

Whether the appeals filed by the assessee should be dismissed as withdrawn upon the assessee's request.

Which sections of the Income-tax Act were involved?

Section 12AA(3),Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Hearing: 25.09.2017Pronounced: 25.09.2017

Date of Hearing 25.09.2017 Date of Pronouncement 25.09.2017 For the Appellant Shri Manish Tiwari, FCA For the Respondent Md. Usman, CIT, DR ORDER Per Bench Both these appeals are filed by the assessee against the separate orders of Ld. CIT(E)-Kolkata dated 25.02.2016 and 14.03.2016 respectively for cancelling the registration u/s. 12AA(3) and rejection of registration u/s. 80G(5)(vi) of the Income-tax Act, 1961.

2.

At the time of hearing, the Ld. Counsel for the assessee submitted that he has instructions from the assessee not to pursue the above appeals and has filed a written application for withdrawal. Hence, he prayed before the bench to treat the appeals as withdrawn. Ld. DR. did not object to this prayer of ld. AR. Hence, the appeals of the assessee are dismissed as withdrawn.

3.

In the result, both the appeals of the assessee are dismissed.

Order is pronounced in the open court. Sd/- Sd/- (M.Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member

Dated : 25th September, 2017 JD.(Sr.P.S.)

Copy of the order forwarded to:

1.

Appellant – Matrivani Institute of Experimental Research & Education, 6-A, Seven Tanks Lane, Kolkata-700 030.

Respondent –. CIT(Exemption), Kolkata. 2 3. The CIT(A) , Kolkata.

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