ANGARGARIA SRIJONI SIKSHA NIKETAN,BIRBHUM vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

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ITA 1366/KOL/2015Status: DisposedITAT Kolkata24 October 20162 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 appeals. The appeals were dismissed as withdrawn as the assessee intended to file fresh applications.

What were the facts?

The assessee filed appeals against the rejection of applications for registration under Section 12AA and approval under Section 80G. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the appeals filed against the rejection of registration and approval can be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’BENCH,

Before: Shri M.Balaganesh, & Shri S.S.Viswanethra Ravi

Shri S.S. Viswanethra Ravi, JM :-

Both appeals filed by the assessee are directed against the separate orders of the Commissioner of Income Tax( Exemptions), Kolkata dated 10-09-2015 in rejecting the applications for grant of registration u/s. 12AA and grant of approval u/s. 80G(5)(vi) of the I.T Act, 1961.

2.

At the time of hearing before us the ld.AR for the assessee has submitted that he wants to withdraw both the appeals filed by the assessee by stating as under:- “We beg to request your Honour to allow are to withdraw the above appeals as the Ld. Commissioner of Income Tax (Exemptions), Kolkata to allow the fresh applications for Registration under section 12AA and Exemption under Section 80G of the Income Tax Act,

1961 which was the matter of our appeals before the Bench.”

3.

Ld.DR appearing on behalf of the revenue has not objected to the above proposition of the assessee.

4. In view of the above, both the appeals filed by the assessee are dismissed as withdrawn.

In the result, both the appeals of assessee are dismissed. 5.

ORDER PRONOUNCED IN OPEN COURT ON 24 /10/2016 Sd/- Sd/- M.Balaganesh S.S. Viswanethra Ravi Accountant Member Judicial Member Dated 24/10/2016 Copy of the order forwarded to: 1. The Appellant/Assessee : Angargaria Srijoni Siksha Niketan Vill: Angargaria P.O Kabilpur, Dist: Birbhum (WB) PIN 731132. 2 The Respondent/Department- The Commissioner of Income Tax - (Exemptions), 10B, Middleton Row ( 6th Floor), Kolkata-700071. 3 /The CIT(A)

4.

The CIT DR, Kolkata Bench 5.

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