VASUNDHARA BAHUDDESHIYA SAMAJIK SANSTHA,KHAMGAON vs. CIT EXEMPTION, PUNE

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ITA 373/NAG/2023Status: DisposedITAT Nagpur14 August 2024AY 2023-24Bench: SHRI V. DURGA RAO (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 assessee's authorized representative stated that they did not wish to press the appeal. The tribunal treated the appeal as withdrawn.

What were the facts?

The assessee filed an appeal challenging the rejection of their application under Section 80G of the Income Tax Act. The appeal was filed for the assessment year 2023-24.

What were the issues?

Whether the Assessing Officer was justified in rejecting the application under Section 80G. The appeal was ultimately withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Smt. Veena Agrawal
For Respondent: Shri Kailash C. Kanojiya

Date of Hearing – 08/08/2024 Date of Order – 14/08/2024

O R D E R PER V. DURGA RAO, J.M.

The present appeal has been filed by the assessee challenging the impugned order dated 20/09/2023, passed by the learned Commissioner of Income Tax (Exemptions), National Faceless Appeal Center, Delhi, [“learned CIT(E)”], for the assessment year 2023–24.

2.

In its appeal, the assessee has raised following grounds:–

“1. Whether the Ld. AO is justified in law and fact in rejecting application under Sec 80G of the Income Tax Act, 1961. 2. Whether the Ld. AO is justified in law and fact in passing an order without properly appreciating the facts and documents produced on record.

Vasundhara Bahuddeshiya Samajik Sanstha ITA no.373–373/Nag./2023

3. Whether Ld. AO is justified in pas passing an order in breach of natural justice.

4. The appellant craves leave to add, alter, modify and withdraw any grounds before or during the course of appellate proceedings.”

3.

When the case was called for hearing, the learned A.R. on behalf of the assessee submitted that She did not wish to press this appeal, to which, the learned Departmental Representative did not raise any objection. Consequently, we treat this appeal as withdrawn.

4.

In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 14/08/2024

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