PROMITH FOUNDATION FOR SCIENCE AND ECONOMIC CHANGE ,KOLKATA vs. CIT(E), KOLKATA , KOLKATA

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ITA 622/KOL/2024Status: DisposedITAT Kolkata19 June 2024AY 2023-24Bench: 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 due to applying for fresh registration under a new CBDT circular. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(Exemption) rejecting its application for final approval under Section 80G(5)(iii). The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal against the rejection of its 80G approval application.

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

Before: Shri Sanjay Garg & Shri Sanjay Awasthi

order : June 19, 2024 आदेश / ORDER 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 20.03.2024 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.

At the outset, the ld. counsel for the assessee has submitted 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. The assessee, therefore, vide letter dated 12.06.2024 has requested for withdrawal of the appeal. The appeal of the assessee is accordingly dismissed as withdrawn.

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