AAJ FOUNDATION,KUMARPARA vs. CIT(EXEMPTION), KOLKATA

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ITA 571/KOL/2024Status: DisposedITAT Kolkata06 September 2024AY 2024-2025Bench: Dr. Manish Borad (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 assessee's authorized representative sought permission to withdraw the appeal during the hearing. The revenue had no objection to this request.

What were the facts?

The assessee filed an appeal against the order of the CIT(Exemption) rejecting their application for approval under Section 80G. The rejection was solely due to a delay in filing Form 10AB.

What were the issues?

The primary issue was the rejection of an application for 80G approval due to a delay in filing a required form. The appeal was withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Dr. Manish Borad & Shri Sonjoy Sarma]

ORDER / आदेश Per Manish Borad, AM:

This appeal at the instance of assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption)-Kolkata (hereinafter referred to as Ld. CIT(E)] dated 11.02.2024 for AY 2024-25. 2. Though the assessee has raised five grounds of appeal but the sole grievance is against the finding of Ld. CIT(E) rejecting the application made by the assessee on Assessment Year: 2024

25. AAJ Foundation Form 10AB for the grant of approval under clause (iii) of 1st proviso to Section 80G(v) solely on account of delay in filing Form 10AB.

3.

At the time of hearing, the Ld. A.R of the assessee sought permission to withdraw the instant appeal. No objection raised by Ld. D.R. Accordingly request of the assessee is accepted and the instant appeal is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 6th September, 2024

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