SEWA BHARTI,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 213/AHD/2024Status: DisposedITAT Ahmedabad25 June 2024Bench: Shri T.R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee received the required relief from the Ld. CIT(E) and therefore requested to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the denial of registration under section 80G(5) and a subsequent rectification order. The assessee later filed a letter stating they received necessary relief from the CIT(E) as per a CBDT circular.

What were the issues?

Whether the appeals filed by the assessee against the denial of registration and rectification order are to be dismissed as withdrawn due to subsequent relief obtained by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Shri T.R Senthil Kumar & Shri Narendra Prasad Sinha

Date of hearing : 24-06-2024 Date of pronouncement : 25-06-2024 आदेश/ORDER PER BENCH: These appeals are filed by the assessee as against the denial of registration under section 80G(5) of the Income-Tax Act,1961 dated 29.04.2023, and rectification order under section 154 of the Act, dated 18.01.2024, passed by the Learned Commissioner of Income-Tax (Exemption), Ahmedabad.

2.

At the outset, the assessee filed a letter stating that in pursuant to the CBDT Circular No.7/2024 dated 25.04.2024, the assessee got necessary relief from the Ld.CIT(E). Therefore, Ld.Counsel for the assessee requested to withdraw the present -214/Ahd/2024 Sewa Bharti vs. CIT(E) Asst.Year NA 2 appeals filed before this Tribunal. Thus, recording the above reason, the appeals filed by the assessee are hereby dismissed as withdrawn.

3.

In the result, the appeals filed by the assessee are hereby dismissed.

Order pronounced in the open court on 25/06/2024

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