ASHOKE KUMAR MEMORIAL TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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ITA 423/KOL/2024Status: DisposedITAT Kolkata30 May 2024Bench: SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 423/KOL/2024 Assessment Year: N.A. Ashoke Kumar Memorial Trust................................................Appellant [PAN: AAATA 4466 A] Vs. CIT (Exemption), Kolkata......................................................Respondent Appearances: Assessee represented by: Puja Agarwal, AR. Department represented by: Subhendu Datta, CIT-DR. Date of concluding the hearing : May 16th, 2024 Date of pronouncing th2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw their appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee trust had its application for approval under Section 12A(1)(ac)(iii) rejected by the CIT(Exemption). The assessee subsequently wished to withdraw their appeal against this rejection.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal against the rejection of their Section 12A approval application.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SRI SANJAY GARG & SRI SANJAY AWASTHI

order

: May 30th, 2024 ORDER

Per Sanjay Awasthi, Accountant Member:

1.

This is an appeal against the order of the Commissioner of Income Tax (Exemption), Kolkata [in short ld. 'CIT(E)'] dated 12.05.2023 through which the assessee’s application for approval u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (in short the 'Act') has been rejected.

2.

Ld. A/R vide letter dated 15.05.2024 has stated that the appellant would like to withdraw his appeal as due dated for filing Form-10A/10AB under the Income Tax Act has been extended to 30.06.2024 by CBDT Circular no. 7/2024 dated 25.04.2024.

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