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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MANJUNATHA.G & SHRI MANOMOHAN DAS
: 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.
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.
The learned DR for the Revenue has no objection to withdraw the appeal.
In view of the above reasons, we dismiss the appeal filed by the assessee trust as withdrawn.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