PRATEEK MENEZES MEMORIAL FOUNATION,PANAJI vs. CIT (EXEMPTION), BENGALURU

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ITA 108/PAN/2022Status: DisposedITAT Panaji25 September 2023AY 2022-23Bench: SHRI S.S.VISWANETHRA RAVI (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)6 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 Tribunal permitted the assessees to withdraw their appeals. The Revenue's representative did not object to this request.

What were the facts?

The assessees filed appeals against the rejection of their approvals under Section 80G. During the hearing, no one appeared for the assessees, who had submitted applications to withdraw their appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn based on the assessee's application and the revenue's non-objection.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH : : PANAJI

Before: SHRI S.S.VISWANETHRA RAVI & DR. DIPAK P. RIPOTE

For Respondent: Shri P.S.Shivshankar – CIT-DR
Hearing: 15/09/2023Pronounced: 25/09/2023

आदेश/ ORDER

PER BENCH :

1.

These four appeals filed by different assessees’ are filed against the separate orders of ld.Commissioner of Income Tax(Exemptions), all dated 27.08.2022 rejecting the approvals under section 80G of the Act.

2.

At the outset of hearing, no one appeared on behalf of the assessee. All the assessees’ submitted separate applications for withdrawal of the appeals by virtue of CBDT Circular No.22/2022 granting extension time for submitting Form No.10A before the authorities. However, the contents are common in verbatim except the appeal particulars. The appeal wise applications are scanned below :

2.1 : 2.2 : 2.4 :

3.

On the other hand, the ld.Departmental Representative (ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeals of the respective assessees’ are dismissed as withdrawn.

4.

In view of the above, we permit the assessees’ to withdraw their appeals.

5.

In the result, all the appeals of the assessees’ are dismissed as withdrawn.

Order pronounced in the open Court on 25th September, 2023.

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