MUKTAA CHARITABLE FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX(EXEMPTION), PUNE, PUNE

PDF · subscribers
ITA 434/PUN/2024Status: DisposedITAT Pune09 July 2024Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal as the issue had been resolved with the grant of approval under Section 80G(5). The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the denial of approval under Section 80G(5). Subsequently, the assessee filed a fresh application for approval under Section 80G(5) which was approved, and an order in Form 10AC was passed.

What were the issues?

Whether the appeal filed against the denial of approval under Section 80G(5) should be dismissed as withdrawn when the approval has subsequently been granted.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI VINAY BHAMORE

For Appellant: Shri S.S. Gudhate
For Respondent: Shri Keyur Patel, CIT-DR
Hearing: 09.07.2024Pronounced: 09.07.2024

This is an appeal filed by the assessee directed against the order of CIT (Exemption), Pune dated 02.03.2024 denying approval u/s.80G(5).

2.

At the outset, we find the appellant filed a letter dated 06.07.2024 seeking permission to withdraw the above captioned appeal, the contents of which read as under :

“i. The above mentioned appeal is relating to rejection of approval u/s.80G(5) Pursuant to Circular No.07/2024 dated 25th April 2024, on 21st ii. June 2024 we have filed fresh application in Form 10A. The said Application in Form 10A is approved on 29th June iii. 2024 and Order for Approval u/s.80G(5) in Form 10AC is passed. Copy of Form 10AC is enclosed herewith. iv. Since this issue is already resolved and approval u/s.80G(5) is granted till AY 2026-27, Hence we hereby request your honor to allow us to withdraw the appeal having ITA 434/PUN/2024.”

3.

On the other hand, the ld. Department Representative had expressed ‘No objection’ to permit the withdrawal of the appeal.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on this 09th day of July, 2024.

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →