SAINT ALPHONSA ACADEMY FOR EXCELLENCE,NAGERCOIL vs. CIT,EXEMPTION, CHENNAI

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ITA 1091/CHNY/2024Status: DisposedITAT Chennai24 June 2024AY 2024-2025Bench: HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee sought withdrawal of their appeal before the ITAT. The reason for withdrawal was the extension of the time limit to seek registration under Section 80G by a CBDT circular.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to a change in circumstances related to registration deadlines.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “सी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय �ी एबी टी. वक�, �ाियक सद" एवं माननीय �ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Saint Alphonsa Academy for Excellence CIT(Exemptions) बनाम/ 9F, ST Alphonsa Shrine Church Chennai. A R P Camp Road Vs. Kottar Post, Nagercoil-629 002. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABFTS-6249-B (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. Midhu (Accountant) – Ld. AR � थ�कीओरसे/Respondent by : Shri Maruthu Pandian (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 24-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The Ld. AR, at the outset, submitted that the assessee seeks withdrawal of the appeal since time limit to seek registration u/s 80G has been extended by CBDT Circular No.07/2024 up-to 30-06-2024. The Ld. CIT-DR did not object to the same.

2.

Accepting the prayer of the assessee, the appeal stand dismissed as withdrawn. Order pronounced on 24th June, 2024. Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) �ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे2ई Chennai; िदनांक Dated :24-06-2024 DS आदेशकीHितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु;/CIT Chennai. 4. िवभागीय�ितिनिध/DR 5. गाड@फाईल/GF

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