SHRI DEEPAK MANDAL,RAJKOT vs. THE PR. COMMISSIONER OF INCOME TAX, EXEMPTION, , AHMEDABAD

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ITA 61/RJT/2019Status: DisposedITAT Rajkot19 May 2023AY 2017-18Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had already obtained registration under section 12AA. The revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the denial of registration under section 10(23C)(vi) of the Income Tax Act. The assessee had previously been granted registration under section 12AA of the Act.

What were the issues?

Whether the appeal against denial of registration under section 10(23C)(vi) should be withdrawn given the assessee's existing registration under section 12AA.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Deepak Mandal The Pr. St. Mary School, CIT(Exemption), Kalawad Road, Vs Ahmedabad Rajkot-360005 (Respondent) PAN:AAATD1862F (Appellant) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 17-05-2023 Date of pronouncement : 19-05-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated 29.01.2019 passed by the Commissioner of Income Tax (Exemptions), Ahmedabad denying registration under section 10(23C)(vi) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) .

. Page No 2 Deepak Mandal vs. Pr. CIT(Exemptions)

2.

At the outset, the Ld. Counsel Shri Mehul Ranpura appearing for the assessee submitted before us that the assessee was granted registration u/s. 12AA of the Act and decided to withdraw the present appeal filed against the order passed u/s. 10(23C)(vi) of the Act. Therefore requested the Hon’ble Bench to allow the assessee to withdraw the present appeal.

3.

The Ld. CIT-DR Shri Shramdeep Sinha has no objection for withdrawal of the above appeal.

4.

Recording the above statements, the above appeal filed by the Assessee is hereby dismissed as withdrawn.

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