SHREE YADUNANDAN GENERAL CHARITABLE TRUST,AHMEDABAD vs. THE DY.CIT, CIRCLE-1,(EXEMPTION), AHMEDABAD

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ITA 125/AHD/2024Status: DisposedITAT Ahmedabad05 August 2024AY 2023-24Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee, Shree Yadunandan General Charitable Trust, filed an appeal against the rejection of its application for registration under section 80G. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal against the rejection of 80G registration should be allowed to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ C ” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI MAKARAND V. MAHADEOKAR

Hearing: 01/08/2024Pronounced: 05/08/2024

PER SHRI MAKARAND V. MAHADEOKAR, AM: This appeal is filed by the Assessee as against the rejection order dated 27/06/2023 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for registration under section 80G of the Income Tax Act, 1961. 2. Grounds of appeal are as under: Shree Yadunandan General Charitable Trust vs. Dy.CIT, Circle-1 (Exemption) Asst. Year : 2023-24

2 “1. The learned CIT Exemption, Rajsamand, Rajasthan erred in rejecting the Application seeking the exemption under section 80G of the Income Tax Act, 1961, such rejection is req2uested to be deleted.

Your appellant prays for leave to add, to alter and / or to amend the above ground before the final hearing of the appeal.”

2.

During the course of hearing before us, assessee vide letter dated 21st June-2024 (signed by Trustee for Shree Yadunandan General Chartable Trust) has submitted that the assessee is of the view that the appeal filed is required to be withdrawn.

3.

The Ld.CIT-DR, Shri Kamlesh Makwana appeared for the Revenue, has no objection for withdrawing this appeal. Since the assessee wants to withdraw its appeal in ITA No.125/Ahd/2024 filed on 23/01/2024, as per the withdrawal application dated 21/06/2024, we permit to withdraw this appeal of the assessee.

4.

In the result, Assessee’s appeal is dismissed as withdrawn.

Order pronounced in the Open Court on 5 August, 2024 at Ahmedabad. - अहमदाबाद/Ahmedabad, "दनांक/Dated 05/08/2024 ट".सी.नायर, व."न.स./T.C. NAIR, Sr. PS Shree Yadunandan General Charitable Trust vs. Dy.CIT, Circle-1 (Exemption) Asst. Year : 2023-24

आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त ( अपील ) / The CIT(E)-Ahmedabad

5.

"वभागीय ""त"न"ध , आयकर अपील"य अ"धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड" फाईल /Guard file.

आदेशानुसार/ BY ORDER,

स"या"पत ""त ////

सहायक पंजीकार (Asstt.

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