ANNAPURNA YUVAK KRIDA MANDAL AND VYAYAMSHALA,PUNE vs. CIT EXEMPTIONS PUNE, PUNE

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ITA 942/PUN/2023Status: HeardITAT Pune12 February 2024Bench: HON’BLE SHRI S.S.VISWANETHRA RAVI (Judicial Member), SHRI G. D. PADMAHSHALI (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 accepted the assessee's application for withdrawal of the appeal. Since the cause of action had ceased to exist due to the grant of registration, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the rejection of its application for 80G registration. Subsequently, the assessee received an order granting 80G registration for a period of five assessment years.

What were the issues?

Whether the appeal is maintainable when the assessee has subsequently been granted the relief sought.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE ‘A’ BENCH, PUNE

Before: HON’BLE SHRI S.S.VISWANETHRA RAVI & SHRI G. D. PADMAHSHALI

For Appellant: Mr Santosh Pethe
For Respondent: Mr Prakash Mane
Pronounced: 12/02/2024

सुनवाई की तारीख / Date of conclusive Hearing : 12/02/2024 घोषणा की तारीख / Date of Pronouncement : 12/02/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; This appeal is filed against the order of rejection to grant 80G registration by the Commissioner of Income Tax Exemption [for short ‘CIT(E)’] dt. 10/08/2023 passed u/s 80G(5)(vi) of the Income-tax Act, 1961 [for short ‘the Act’].

2.

At the outset, the learned representative for the assessee [for short ‘AR’] referring to letter of withdrawal submitted on 09/02/2024, prayed for withdrawal of ITAT-Pune Page 1 of 2

Annapurna Yuvak Krida Mandal & Vyaamshala, present appeal reiterating the contents thereof. Recording no objection from the learned departmental representative [for short ‘DR’] we note that, the appellant is in receipt of order dt. 04/10/2023 from the Ld. CIT(E) thus granting thereby 80G registration for a period for AY 2022-23 to 2026-27 to the appellant. In this event, cause of action ceased to exist; therefore we accept the application of withdrawal and dismiss the appeal.

3.

The appeal of the assessee stands DISMISSED as WITHDRAWN. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Monday, 12th day of February, 2024.

-S/d- -S/d- S. S.VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 12th day of February, 2024. आदेशकीप्रतितलतपअग्रेतिि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT-Concerned 4.The AO Concerned. 5. The DR, ITAT, ‚A‛ Bench, Pune 6. गार्डफ़ाइल / Guard File. आदेशानुसार / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.

ITAT-Pune Page 2 of 2

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