IQ CITY KNOWLEDGE AND HEALTH CAMPUS,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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ITA 695/KOL/2024Status: DisposedITAT Kolkata27 June 2024Bench: Shri Sanjay Garg (Judicial Member), Shri Sanjay Awasthi (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal as they had applied for fresh registration under a new CBDT circular. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee appealed against the CIT(Exemption)'s order rejecting their application for final approval under Section 80G(5)(iii) of the Income Tax Act. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's application for approval under Section 80G(5)(iii) and their subsequent decision to withdraw the appeal.

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, “B” BENCH KOLKATA

संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 22.02.2023 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(A)’] 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.

A letter dated 25.06.2024 of the Authorized representative of the assessee has been placed on the file, wherein, it has been stated that the assessee has applied for a fresh registration in view of CBDT Circular No.7 of 2024 dated 25.04.2024, whereby, the date for making the application has been extended and that the present appeal be IQ City Knowledge And Health Campus allowed to be withdrawn. The appeal of the assessee is accordingly dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 27th June, 2024. [Sanjay Awasthi] [Sanjay Garg] लेखा सद"य/Accountant Member "या"यक सद"य/Judicial Member Dated: 27.06.2024. RS Copy of the order forwarded to:

1.

IQ City Knowledge And Health Campus

2.

CIT (Exemption), Kolkata 3.CIT (A)-

4.

CIT- ,

5.

CIT(DR), //// By order

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