KISHORE KANTI KHANDELWAL CHARITY TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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ITA 426/KOL/2024Status: DisposedITAT Kolkata16 May 2024AY 2023-24Bench: Shri Sanjay Garg (Judicial Member), Shri Sanjay Awasthi (Accountant 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 assessee's request to withdraw the appeal. The assessee was granted liberty to file a fresh application for registration as per the CBDT circular.

What were the facts?

The assessee trust filed an appeal against the rejection of its application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the appeal filed against the rejection of registration under Section 12A(1)(ac)(iii) should be withdrawn in light of a new CBDT circular allowing fresh applications.

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, “A” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Sanjay Awasthi

order : May 16, 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 08.05.2023 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(E)’] agitating against the rejection of application for registration u/s 12A(1)(ac)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’)

2.

At the outset, the authorized representative of the assessee has filed a letter dated 15.05.2024 seeking permission of the Bench to withdraw this appeal in view of the CBDT Circular No.7/2024 dated 25.04.2024 extending the due date for filing fresh application in Form 10A/10AB. The ld. DR has no objection in this regard. Considering the above, we dismiss the present appeal of the assessee as withdrawn with

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