SHREE JAIN SHWETAMBAR MURTIPOJAK TAPGACHCHA SANGH,VIRAMGAM vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 455/AHD/2023Status: DisposedITAT Ahmedabad29 February 2024Bench: Ms. SUCHITRA KAMBLE (Judicial Member), SHRI WASEEM AHMED (Accountant Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was disposed of as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemption). During the hearing, the assessee requested to withdraw the appeal as the PCIT (Exemption) had granted registration.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn after obtaining registration from the PCIT (Exemption).

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH, AHMEDABAD

Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED

For Appellant: Shri Prakash D. Shah, AR
For Respondent: Shri A.P. Singh, CIT (DR)
Hearing: 27.02.2024Pronounced: 29.02.2024

O R D E R

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

1.

This appeal is filed by the assessee in respect of order dated 18.02.2023 passed by the CIT (Exemption), Ahmedabad.

2.

At the time of hearing, the ld. AR submitted that since the PCIT (Exemption) has granted registration, the assessee wants to withdraw the appeal. The Ld. AR placed copy of e-mail dated 26th February, 2024 along with order dated 23.01.2024 passed by the CIT (Exemption) under Section 12AB(1)(b) of the Income Tax Act, 1961.

3.

We hereby allow the assessee to withdraw the appeal. Appeal of the assessee is, therefore, disposed of as withdrawn. 4. In the result, appeal of the assessee is disposed of. Order pronounced in the open Court on this 29th February, 2024.

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