R M K EDUCATION TRUST,CHENNAI vs. CIT(EXEMPTIONS), CHENNAI
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
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 04.03.2023
rejecting the registration u/s.12AB of the Income Tax Act, 1961
(hereinafter in short ‘the Act’).
ITA No.209/Chny/2024 (AY 20-) R.M.K. Educational Trust :: 2 ::
It is noted that there is ‘267’ days delay in filing of this appeal,
for which, assessee has filed Condonation petition. Having perused
the same, we are satisfied that there is reasonable cause for delay.
So, we condone the delay and proceed to adjudicate the appeal.
At the outset, the Ld.AR of the assessee submitted that after
the appeal had been filed before this Tribunal, there has been a
development in this case and submitted that the Central Board of
Direct Taxes issued Circular No. 07 dated 25.04.2024, by virtue of
which, assessee got fresh opportunity to file application (extended
time till 30.06.2024) and assessee availed the same, and has
received the registration under Section 12A of the Act for five (5)
assessment years (2022-23 to AY 2026-2027) in DIN:
AAATR5890FE2021101 dated 03.07.2024. Hence the present appeal
arising out of the impugned order for the same relief has
accordingly become academic/infructuous and therefore, prayed for
withdrawal of the present appeal.
In the light of the aforesaid submissions, we are inclined to
allow the assessee to withdraw the appeal and treat it as dismissed.
ITA No.209/Chny/2024 (AY 20-) R.M.K. Educational Trust :: 3 :: 5. In the result, appeal filed by the assessee is dismissed as
withdrawn.
Order pronounced on the 26th day of July, 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: 26th July, 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
