P.S.UDAYARS KULALA BOYS SCHOLARSHIP ENDOWMENT,CHENNAI vs. CIT (EXMPETIONS), CHENNAI

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ITA 844/CHNY/2024Status: DisposedITAT Chennai22 May 2024Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)3 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 allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn due to the subsequent grant of registration.

What were the facts?

The assessee filed appeals against the rejection of registration under Section 12AB of the Income Tax Act. Subsequently, the registration was granted by the Commissioner of Income Tax (Exemptions).

What were the issues?

Whether the appeals filed against the rejection of registration are maintainable when registration has been subsequently granted.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

For Respondent: Shri A. Sasikumar, CIT
Hearing: 22.05.2024Pronounced: 22.05.2024

Heard together (3 matters)

ITA No.843/Chny/2024
ITA No.844/Chny/2024
ITA No.845/Chny/2024

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R

PER JAGADISH, A.M : The above three appeals filed by the assessee are against the orders of learned Commissioner of Income Tax (Exemptions), Chennai [CIT(E)] dated 11.03.2024 & 08.03.2024, respectively.

2.

When these appeals were taken up for hearing, the ld. Counsel for all the three appeals vide letters dated 22.05.2024 has submitted that these appeals were filed against the rejection of registration u/s. 12AB of the Act. However, subsequently registration has been granted by the Ld. CIT(E), therefore the ld. counsel prayed for permission to withdraw these appeals.

3.

In view of the above submissions of the ld. Counsel for the assessee, the appeals filed by the assessee are dismissed as withdrawn. , 844 & 845/Chny/2024 :- 3 -:

4.

In the result, the appeals filed by the assessee in 844 & 845/Chny/2024 are dismissed as withdrawn.

Order pronounced in the open Court on 22nd May, 2024.

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