ULTIMATE SPORTS & EDUCATION TRUST,SURAT vs. CIT (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 644/SRT/2023Status: HeardITAT Surat23 November 2023AY 2023-24Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (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 noted that the assessee did not wish to press the appeal and the Departmental Representative raised no objection. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee, Ultimate Sports & Education Trust, filed an appeal before the ITAT against an order passed by the CIT(Exemption). The assessee later submitted a letter stating they did not wish to press the appeal.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn based on their request.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM

For Appellant: Shri Deven K. Kapadia, CA
For Respondent: Shri Ashish Pophare, CIT-DR
Hearing: 23/11/2023Pronounced: 23/11/2023

सुनवाईक�तार�ख/ Date of Hearing : 23/11/2023 घोषणाक�तार�ख/Date of Pronouncement : 23/11/2023 आदेश / O R D E R

PER Dr. A. L. SAINI, ACCOUNTANT MEMBER:

1.

The present appeal is preferred by the assessee challenging the impugned order dated 26.06.2023, passed by the learned Commissioner of Income Tax (Exemption), Ahmedabad [in short “the CIT(E)”] under section 12AA of the Income Tax Act, 1961 [hereinafter referred to as “the Act”].

2.

Before us, the Learned Counsel, Shri Deven K. Kapadia, on behalf of the assessee, by way of a letter dated 09.11.2023, submitted that assessee did not wish to press this appeal, to which, the learned Departmental Representative (in short the “the ld. DR”) did not raise any objection. Consequently, we treat this appeal as withdrawn.

Assessment Year: 2023-24 Ultimate Sports & Education Trust

3.

In the result, the appeal of the assessee (in AY.2023-24) is dismissed as withdrawn.

Order pronounced on 23/11/2023 at the time of Hybrid Hearing.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →