AKLING CHARITY TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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ITA 422/KOL/2024Status: DisposedITAT Kolkata28 May 2024AY 2023-24Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (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 allowed the assessees' request to withdraw their appeals. This was in light of a CBDT circular that extended the deadline for filing specific forms.

What were the facts?

The assessees, Akling Charity Trust, Alwar Charity Trust, and Harsh Vardhan Education Foundation, filed appeals against orders from the CIT(E) for AY 2023-24. They sought to withdraw these appeals.

What were the issues?

The primary issue was whether the assessees could withdraw their appeals based on a subsequent CBDT circular providing an extended deadline for filing forms.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM]

Pronounced: 28.05.2024

Heard together (3 matters)

I.T.A. No. 422/Kol/2024
I.T.A. No. 425/Kol/2024
I.T.A. No. 428/Kol/2024

Read from the judgment's own cause title. This page is filed under one of them.

ORDER Per Shri Rajesh Kumar, AM All these appeals filed by the assessee are against the separate orders of Ld. CIT(E), Kolkata dated 12.05.2023, 08.05.2023 and 12.05.2023 for AYs 2023-24 respectively.

2.

At the time of hearing, Ld. Counsel for the assessee submitted before the Bench that assessees want to withdraw these appeals in view of the CBDT Circular No. 7/2024 dated 25.04.2024, whereby the trusts have been allowed to file application in Form No. 10AB/10AC upto 30.06.2024. The Bench confronted the request of the assessees to the Ld.

, 425 & 428/Kol/2024 Akling Charity Trust, Alwar Charity Trust & Harsh Vardhan Education Foundation AYs 2023-24 DR, who did not raise any objection for the withdrawal of the appeals. Accordingly, all the appeals of different assessees are dismissed as withdrawn.

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