SRI WELL WOMEN TRUST,KRISHNAGIRI vs. THE CIT, EXEMPTIONS,, CHENNAI

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ITA 1111/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 Consequently, the appeal was dismissed as withdrawn.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Whether the assessee's appeal should be withdrawn due to an extended deadline for registration under Section 80G.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

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./ Sri Well Women Trust CIT(Exemptions) बनाम/ 96/1A1 Errandappalli Chennai. Beerpalli Post, Shoolagiri Taluk Vs. Krishnagiri-635 115. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAZTS-8746-E (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Letter dated 12-06-2024 � 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 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Accepting the prayer of the assessee, the appeal stand dismissed as withdrawn.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. 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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