TREE TRUST,COIMBATORE vs. THE CIT, EXEMPTIONS, , CHENNAI

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ITA 1110/CHNY/2024Status: DisposedITAT Chennai24 June 2024Bench: 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 Consequently, the appeal was dismissed as withdrawn.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 its 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?

Whether the assessee can withdraw its appeal due to an extended deadline for registration under Section 80G.

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

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The registry placed on record a letter of the assessee wherein the assessee seeks withdrawal of the appeal on the ground that the 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 concurred with the same.

2.

Accepting the prayer of the assessee, the appeal stand dismissed as withdrawn. Order pronounced on 24th June, 2024. (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) "ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे2ई Chennai; िदनांक Dated :24-06-2024 DS आदेशकीFितिलिपअ'ेि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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