SRI ARAVINDAR ANNAI EDUCATIONAL AND CHARITABLE TRUST,TIRUNELVELI vs. CIT-EXEMPTIONS, CHENNAI

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ITA 230/CHNY/2024Status: DisposedITAT Chennai10 July 2024Bench: SHRI ABY T VARKEY (Judicial Member), SHRI AMITABH SHUKLA (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 received the required registration, rendering the appeal infructuous. Therefore, the appeal was permitted to be withdrawn.

What were the facts?

The assessee trust filed an appeal against an order passed by the CIT(E). The assessee later received registration under Section 12A for five assessment years.

What were the issues?

Whether the appeal filed by the assessee is infructuous due to subsequent grant of registration under Section 12A.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA

Hearing: 04.07.2024Pronounced: 10.07.2024

आदेश / O R D E R

PER AMITABH SHUKLA, A.M :

This appeal is filed against the order bearing DIN & Order No.ITBA/EXM/F/EXM45/2022-23/1050404922(1) dated 04.03.2023 of the Learned CIT(E), Chennai-3. Through the aforesaid appeal the assesse has challenged order under FORM No.10AD dated 04.03.2023 passed by CIT( E ), Chennai-3.

2.0 At the outset the Ld.AR submitted that it has received a registration u/s 12A for five assessment years from the PCIT (E) and that ITA No.230/Chny/2024 :- 2 -: the present appeal becomes infructuous and may be permitted to be withdrawn. Accordingly, the appeal is dismissed as withdrawn. 3.0 In the result the appeal is dismissed as withdrawn. Order pronounced on 10th July, 2024 at Chennai.

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