SARASWATHI AMMAL EDUCATIONAL TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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ITA 1551/CHNY/2024Status: DisposedITAT Chennai28 August 2024Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryAllowed

Facts

The assessee trust had been granted registration for five years from AY 2022-23 to AY 2026-27. The appeal was preferred by the assessee trust against an order of the CIT (Exemptions).

Held

The assessee's Authorized Representative submitted that the appeal had become infructuous and wished to withdraw it. The Ld.DR had no objection.

Key Issues

Withdrawal of appeal as it has become infructuous.

Sections Cited

12A(1)(ac)(i) of the Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 22.07.2024Pronounced: 28.08.2024

आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Trust against the order

of the Learned Commissioner of Income Tax (Exemptions), (hereinafter in

short "the Ld.CIT(E)”), Chennai, dated 25.03.2024.

2.

At the outset, the Ld.AR of the assessee submits that the assessee

has been granted registration for ‘five years’ from AY 2022-23 to AY

2026-27 u/s.12A(1)(ac)(i) of the Income Tax Act, 1961. Therefore, the

appeal preferred by the assessee has become infructuous and therefore,

wishes to withdraw the captioned appeal.

ITA No.1551/Chny/2024 (AY -) Saraswathi Ammal Educational Trust :: 2 :: 3. The Ld.DR doesn’t have any objection, therefore, we allow the assessee to withdraw the appeal.

4.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on the 28th day of August, 2024, in Chennai.

Sd/- Sd/- (अिमताभ शु�ा) (एबी टी. वक�) (AMITABH SHUKLA) (ABY T. VARKEY) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER चे�ई/Chennai, �दनांक/Dated: 28th August, 2024. TLN, Sr.PS आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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