PUDHIYADHOR CHARITABLE TRUST,CHENNAI vs. CIT-EXEMPTIONS, CHENNAI

PDF · subscribers
ITA 682/CHNY/2024Status: DisposedITAT Chennai05 June 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 assessee pleaded to withdraw the appeal as the registration under Section 12A was granted. The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee, Pudhiyadhor Charitable Trust, had filed an appeal against the rejection of its application for registration under Section 12A of the Income Tax Act. The assessee subsequently obtained registration for Assessment Years 2022-23 to 2026-27.

What were the issues?

Whether the appeal filed against the rejection of Section 12A registration is maintainable when the registration has subsequently been granted.

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: 21.05.2024Pronounced: 05.06.2024

आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter ‘the Ld.CIT(A)’), Chennai, dated 08.08.2023 rejecting application for registration u/s.12A of the Income Tax Act, 1961 (hereinafter in short ‘the Act’).

2.

At the outset, the Ld.AR of the assessee pleaded for withdrawal of the appeal, since, assessee has been granted registration under sub- Pudhiyadhor Charitable Trust :: 2 ::

1.

clause (i) of Clause (ac) of sub-section (1) of Sec.12A of the Act, from AYs 2022-23 to 2026-27. In the light of above facts, he wishes to withdraw the above appeal. The Ld.DR does not object.

3.

Therefore, we allow the assessee to withdraw the appeal.

4.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on the 05th day of June, 2024, in Chennai.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →