GNANODAYA REHABILITATON ASSOCIATION,NEELANGARAI vs. CIT (EXEMPTIONS), NUNGAMBAKKAM

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ITA 829/CHNY/2023Status: DisposedITAT Chennai09 January 2024Bench: SHRI MANJUNATHA.G (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, since the assessee obtained the necessary approval and wished to withdraw the appeal, the appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal was filed beyond the prescribed time limit. The assessee subsequently obtained approval under Section 80G(5) of the Income Tax Act.

What were the issues?

Whether the appeal should be admitted despite being time-barred, and whether the assessee should be allowed to withdraw the appeal after obtaining subsequent approval.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MANJUNATHA.G & SHRI MANOMOHAN DAS

Hearing: 09.01.2024

: Mr.P.M. Kathir, Advocate अपीलाथ"क"ओरसे/ Appellant by : ""यथ"क"ओरसे/Respondent by Mr. R.Clement Ramesh Kumar, CIT : 09.01.2024 सुनवाईक"तार"ख/Date of hearing : 09.01.2024 घोषणाक"तार"ख /Date of Pronouncement आदेश / O R D E R PER MANJUNATHA.G AM:

This appeal filed by the assessee is directed against

order passed by the learned Commissioner of Income Tax (Exemption), Chennai dated 29.04.2023. 2. At the outset, we find that the appeal filed by the assessee is time barred by 21 days, for which, a petition for condonation of delay in filing of the appeal along with Affidavit explaining the reasons for delay, has been filed by the assessee. After hearing both sides, the delay in filing of appeal is condoned and appeal by the assessee is admitted for adjudication.

1.

2 3. The learned AR for the assessee, at the time of hearing, filed a petition dated 08.01.2024 stating that the PCIT/CIT has subsequently granted approval u/s.80G(5) of the Act, vide

order dated 06.10.2023 to the assessee trust and therefore, prayed that assessee trust may be permitted to withdraw its appeal.

4.

The learned DR for the Revenue has no objection to withdraw the appeal.

5.

In view of the above reasons, we dismiss the appeal filed by the assessee trust as withdrawn.

Order pronounced in the open court on 9th January, 2024 (मनोमोहन दास) (जी. मंजुनाथ) (Manomohan Das) (G. Manjunatha) "या$यक सद"य /Judicial Member लेखा सद!य / Accountant Member चे#नई/Chennai, $दनांक/Dated :09.01.2024 DS

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