MANAV UTHAN SEWA SAMITI,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 802/CHANDI/2023Status: DisposedITAT Chandigarh05 September 2024Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)2 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had filed a fresh application for registration. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT (Exemptions) rejecting their application for regular approval under Section 80G(5). The assessee later filed a fresh application for registration due to a CBDT circular extending the limitation period.

What were the issues?

Whether the appeal should be withdrawn due to the filing of a fresh application for registration under Section 80G(5) after the limitation period was extended.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI A.D.JAIN & SHRI VIKRAM SINGH YADAV

For Appellant: Ms. Monika Aggarwal, Advocate
For Respondent: Smt. Kusum Bansal, CIT-DR
Hearing: 29.08.2024Pronounced: 05.09.2024

आदेश/ORDER

PER A.D.JAIN, VICE PRESIDENT

1.

This is assessee's appeal for assessment year 2024-25 against the order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 04.10.2023.

2.

The ld. counsel for the assessee has filed an Application dated 28.08.2024 seeking permission to withdraw the appeal. The contents of the withdrawal application are reproduced hereunder:

ITA 802/CHD/2023 2

This is in reference to captioned matter fixed for hearing on 29.08.2024. In this regard it is submitted as under:

1 That present appeal was preferred by appellant against order of CIT Exemptions (Chandigarh) dated 08.08.2023 rejecting application filed for regular approval in Form No. 10AB under clause (iii) of first proviso to S. 80G(5) of the Act being barred by limitation.

2 It is submitted that in view of para 4.1. of latest circular passed by CBDT i.e. CIRCULAR NO. 7/2024 [F.NO. 173/25/2024-1TA-IJ, DATED 25-4-2024 (copy attached) extending limitation for applying registration till 30.06.2024, appellant has filed fresh application for registration in Form No. 10AB under clause (iii) of first proviso to S. 80G(5) of the Act vide acknowledgement no. 232608020220524 dated 22 May 2024.

3 For the above reasons we have been directed to withdraw the instant appeal.

3.

The ld. DR has posed no objection to the request of the assessee.

4.

In view of the above facts and circumstances, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 5th September, 2024.

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