ARIHANT CHARITABLE FOUNDATION,RAIBAG vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BENGALURU

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ITA 27/PAN/2021Status: DisposedITAT Panaji21 August 2023Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the purpose of the appeal was solved and granted permission to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal as its purpose was fulfilled by obtaining approval under Section 80G.

What were the issues?

Whether an appeal can be withdrawn when its purpose has been fulfilled and the assessee has obtained the necessary approvals.

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 INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Badrinath Yamaji
Hearing: 17/08/2023Pronounced: 21/08/2023

Arihant Charitable Foundation vs CIT (Exemptions), Raibag, C/o Mahaveer Bhavan Bengaluru. Ankali Road, A/p Raibag, Tal-Raibag, Dist. Belgaum. PAN: AAEAA 4079 N Appellant Respondent Assessee by : None Revenue by : Shri Badrinath Yamaji Chavan, DR Date of hearing : 17/08/2023 Date of pronouncement : 21/08/2023 O R D E R

Per PARTHA SARATHI CHAUDHURY, JM:

1.

This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax [Exemptions], Bangalore (for short, ‘CIT(E)’), dated 31.03.2021 as per the grounds of appeal on record.

2. The assessee, by filing application dated 10/08/2023, seeks withdrawal of the appeal stating that society has been granted approval u/sec. 11(i) of first proviso to sub-section(5) of sec.80G on 24/02/2022 vide Unique Regd. No. AAEAA4079NF20217. Therefore, assessee-society had taken decision to withdraw the present appeal in consultation with its legal counsel and sought permission to withdraw this appeal. Arihant Charitable Foundation Raibag 3. Ld.DR has no objection to the prayer for withdrawal of the appeal.

4.

We are of the considered view that the purpose for filing the present appeal is solved, therefore, assessee is permitted to withdraw the present appeal and the same is accordingly dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in open Court on 21st August, 2023.

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