LIVOLINK FOUNDATION,BHUBANESWAR vs. CIT(EXEMPTIONS), HYDERABAD

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ITA 102/CTK/2020Status: HeardITAT Cuttack07 June 2022AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had obtained subsequent recognition under Section 80G. As the assessee wished to withdraw the appeal, the Tribunal permitted the withdrawal.

What were the facts?

The assessee filed an appeal against an order related to Section 80G(5)(vi) of the Income Tax Act. The assessee later obtained subsequent recognition under Section 80G based on a new application.

What were the issues?

Whether the appeal has become infructuous due to subsequent recognition under Section 80G, allowing for withdrawal.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri Sukhsagar Syal
For Respondent: Shri M.k.Gautam
Hearing: 07/6

O R D E R Per Bench This is an appeal filed by the assessee against the or This is an appeal filed by the assessee against the or This is an appeal filed by the assessee against the order u/s. 80G(5)(vi) of the Act of the CIT(Exemptions), Hyderabad dated 80G(5)(vi) of the Act of the CIT(Exemptions), Hyderabad dated 80G(5)(vi) of the Act of the CIT(Exemptions), Hyderabad dated 30.10.2019.

2.

Shri Sukhsagar Syal, ld Shri Sukhsagar Syal, ld AR appeared for the assessee and Shri AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. M.K.Gautam, ld CIT DR appeared for the revenue.

3.

It was submitted by ld AR that on account of the amendment to the It was submitted by ld AR that on account of the amendment to the It was submitted by ld AR that on account of the amendment to the provisions of Section 80G, the assessee had filed another application for provisions of Section 80G, the assessee had filed another application for provisions of Section 80G, the assessee had filed another application for recognition u/s.80G of the /s.80G of the Act. It was the submission that the assessee has Act. It was the submission that the assessee has also been granted subsequent recognition u/s.80G. It was the submission also been granted subsequent recognition u/s.80G. It was the submission also been granted subsequent recognition u/s.80G. It was the submission

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1.

Livolink Foundation that as the assessee has got its recognition u/s.80G of the Act on the basis of subsequent application, the present appeal has become infructuous. It was the prayer that the assessee may be permitted to withdraw the appeal. Ld CIT DR did not have any objection.

4.

As the assessee desires to withdraw the appeal, the same stands dismissed being withdrawn.

5.

In the result, appeal of the assessee is dismissed.

Order dictated and pronounced in the open court on 7 /6/2022.

Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 7 /06/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : The Appellant : Livolink Foundation, 603-604, 6th 1. floor, Forum Mart, Unit-3, Bhubaneswar 2. The Respondent. CIT (Exemptions), Hyderabad 3. The CIT(A)-, Bhubaneswar 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//

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