SIKHYA FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

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ITA 262/CHANDI/2024Status: DisposedITAT Chandigarh24 September 2024AY 2024-25Bench: SHRI A.D. JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as the purpose of the appeal was rendered infructuous by the subsequent approval. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT (Exemptions). Subsequently, the assessee was granted approval under Section 80G(5) by the PCIT (Exemptions).

What were the issues?

Whether an appeal filed against an order of the CIT (Exemptions) can be withdrawn by the assessee when the subsequent events have rendered the appeal infructuous.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

आदेश/Order Per Krinwant Sahay, A.M.:

1.

The appeal in this case has been filed by the Assessee against the order dated 23.02.2024 of the ld. Commissioner of Income Tax Exemptions, Chandigarh.

2.

At the very outset, the ld. Counsel of the Assessee submitted that the Assessee is not interested in pursuing the appeal as Form

262-Chd-2024 – Sikhya Foundation, Chandigarh 2 10AC granting approval u/s 80G(5) has since been given by the PCIT (Exemptions) vide order dated 25.5.2024, therefore, the Assessee wanted to withdraw the appeal .

3.

The ld. DR had no objection to the Assessee’s request.

4.

Accordingly, we hereby allow the Assessee to withdraw the appeal and the appeal of the Assessee is dismissed as withdrawn.

5.

In the result, the appeal is dismissed as withdrawn. Order pronounced on 24 .09.2024.

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