RAYAVARAM SRI MUTHUIMARIAMMAN CHARITALE TRUST,PUDUKOTTAI vs. ITO, EXEMPTIONS WARD, TRICHY

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ITA 849/CHNY/2023Status: DisposedITAT Chennai06 February 2024Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the prayer of the assessees to withdraw their appeals. Consequently, all the appeals were dismissed as withdrawn.

What were the facts?

The appellants filed appeals against the rejection of their applications for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. They later filed identical letters seeking withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals filed against the rejection of registration applications could be withdrawn by the appellants.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri R. Clement Ramesh Kumar(CIT)- Ld. DR

Heard together (4 matters)

ITA No.809/Chny/2023
ITA No.810/Chny/2023
ITA No.828/Chny/2023
ITA No.849/Chny/2023

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

1.

At the time of hearing of captioned appeals, Ld. AR filed identical letters seeking withdrawal of these appeals. One of the letters reads as under:- “The above-mentioned appeal was filed against the order of rejection of application seeking registration u/s. 12A(1)(ac)(ii) of the Income Tax Act on the grounds that the application ought to have been filed u/s 12A(1)(ac)(iii). The Appellant now prays to withdraw the above appeal.”

The Ld. CIT-DR did not raise any objection. Considering the same, we accept the prayer of the assessee. 2. All the appeals stand dismissed as withdrawn.

Order pronounced in open court on 06th February, 2024.

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