SRI AGATHIAR ARANGAR SANMARGA CHARITABLE TRUST,TIRUPPUR vs. CIT (EXEMPTIONS), CHENNAI

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ITA 1436/CHNY/2024Status: DisposedITAT Chennai22 July 2024Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri S.R. Raghunatha (Accountant Member)2 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 filed a fresh application for approval under section 80G. The Revenue did not oppose the withdrawal of the appeal.

What were the facts?

The assessee trust filed an appeal against the order cancelling its provisional approval under section 80G. The assessee later filed a fresh application for approval/registration under section 80G.

What were the issues?

Whether the appeal filed against the cancellation of provisional approval under Section 80G is maintainable when a fresh application has been filed.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 22.07.2024Pronounced: 22.07.2024

O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order dated 16.03.2024 passed by the ld. Commissioner of Income Tax (Exemption), Chennai under section 80G of the Income Tax Act, 1961 [“Act” in short] and cancelling the provisional approval granted vide order dated 25.08.2022.

2.

At the outset, by filing copy of acknowledgement receipt towards filing of fresh Application Form 10AB seeking approval/registration of the assessee Trust under section 80G of the Act in accordance with the Central Board of Direct Taxes Circular No.07/24 dated 25.04.2024, the ld. AR Ms. Sharren, Advocate prayed for withdrawal of the appeal filed by the assessee trust against which, the ld. DR Shri R. Clement Ramesh Kumar, CIT has not opposed the submissions of the ld. AR. Accordingly, the appeal filed by the assessee trust is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 22nd July, 2024 at Chennai.

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