SAHAYATA-NUTRITION,HEALTH,EDUCATION & RESEARCH FOUNDATION,MURSHIDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

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ITA 841/KOL/2024Status: DisposedITAT Kolkata22 November 2024AY 2024-25Bench: Shri Rajesh Kumar (Accountant Member), Shri Sonjoy Sarma (Judicial 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 Tribunal considered the assessee's withdrawal petition and, in the absence of any objection from the department, allowed the appeal to be withdrawn. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(E)'s order rejecting their application for final approval under section 80G(5)(iii). The assessee later obtained the 80G certificate due to updated guidelines and sought to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn after achieving the objective of obtaining the 80G certificate.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma

Assessment Year: 2024-25 Sahayata-Nutrition, Health, Education, Murshidabad……………..…………………………………………….…..……Appellant 39/1, B.N. Sen Road, P.O. Khagra, Berhampore, West Bengal-742103. [PAN: ABBCS2243Q] vs. CIT(Exemption), Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances by: None (petition submitted) appeared on behalf of the appellant. Shri Subhendu Datta, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 18, 2024 Date of pronouncing the order : November 22, 2024 ORDER

Per Sonjoy Sarma, Judicial Member:

1.

The present appeal is filed by the assessee against the order dated 24.02.2024 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(E)’] rejecting the application of the assessee for final approval as per the provisions of section 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

Before us, at the time of hearing, no one appeared on behalf of the assessee, however, a petition for withdrawal of the appeal dated 14.11.2024 was submitted on behalf of the assessee stating therein that the primary reason for filing the appeal before the Tribunal was to secure the 80G certificate. Later on, due to latest changes in the Income Tax guidelines and an extension provided by the CBDT, the assessee was able to obtain the 80G certificate as per the updated guidelines. In view of the above, the assessee sought permission to withdraw the present appeal as the objective of filing the appeal before the Tribunal has been achieved rendering further proceedings as unnecessary.

3.

We, after considering the withdrawal petition of the assessee and in absence of any objection from the department to withdraw the appeal, allow the appeal to be withdrawn. Consequently, the appeal is dismissed as withdrawn in terms of the withdrawal application dated 14.11.2024.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 22nd November, 2024.

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