SHREE SAI JANSEWA NYASH,MAU vs. CIT(E), LUCKNOW

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ITA 119/VNS/2020Status: DisposedITAT Varanasi06 July 2022AY 2020-20215 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's withdrawal application and the Revenue's lack of objection. Consequently, both appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed two appeals against orders rejecting their applications for registration under Section 12A and approval under Section 80G. The assessee later filed an application to withdraw these appeals.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn based on their application and the Revenue's no objection.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA(1)(b)(ii),Section 80G,Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH, VARANASI

Before: SHRI VIJAY PAL RAO & SHRI RAMIT KOCHAR

Hearing: 06.07.2022Pronounced: 06.07.2022

Heard together (2 matters)

ITA.No.119/VNS/2020
ITA.No.120/VNS/2020

Read from the judgment's own cause title. This page is filed under one of them.

Shree Sai Jansewa Nyash, The CIT (Exemption), Vill – Sahroj, Maunath v. 89, Faizabad Road, Bhanjan, Mau – 275 101, VibhutiKhand, Gomti Uttar Pradesh Nagar, Lucknow-226010 PAN AAOTS8064J Uttar Pradesh (Appellant) (Respondent) For Assessee : Withdrawal application dated 05th July, 2022 For Revenue : Shri A.K. Singh, Sr. D.R. Date of Hearing : 06.07.2022 Date of Pronouncement : 06.07.2022 ORDER PER RAMIT KOCHAR, Accountant Member :

These two appeal(s) filed by assessee in ITA.No.119/VNS/2020 (assessment year : N.A.) and (assessment year : N.A.) have arisen from two separate orders passed by ld. Learned Commissioner of 2 ITA.Nos.119 & 120/VNS/2020 Shree SaiJansewa Nyash, Vill. Sahroj, MaunathBhanjan, Mau. Assessment Year: N.A. Income-tax (Exemption) (hereinafter called “the CIT(E)”), Lucknow, firstly an order dated 27.07.2020 (DIN & Order No. ITBA/EXM/S/EXM1/2020-21/1027595013(1)) passed by ld. CIT(E) u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter called “the Act”) rejecting the application filed by assessee for registration under section 12A(1) of the 1961 Act, and secondly an order dated 17.08.2020 ( DIN & Order No. ITBA/EXM/S/EXM2/2020-21/1027737610(1)) passed by ld. CIT(E) on an application u/s 80G(5)(vi) of the 1961 Act, rejecting application filed by assessee for approval u/s 80G of the 1961 Act.

2.

When these two appeals came-up before the Division Bench for hearing on 06.07.2022, none appeared on behalf of the assessee, while the Registry has placed before the Division Benchan application dated 05.07.2022 which is stated to have been received by the Registry through email in which the assessee has prayed for withdrawal of the above two appeals i.e., in 3 ITA.Nos.119 & 120/VNS/2020 Shree SaiJansewa Nyash, Vill. Sahroj, MaunathBhanjan, Mau. Assessment Year: N.A. ITA.No.119/VNS/2020 & ITA.No.120/VNS/2020 which is reproduced as under :

4 ITA.Nos.119 & 120/VNS/2020 Shree SaiJansewa Nyash, Vill. Sahroj, MaunathBhanjan, Mau. Assessment Year: N.A. 3. The Learned CIT-DR is not present in the Court, and in her absence ld. SR D.R. submitted that the Department has no objection if these two appeals of the assessee are dismissed as withdrawn.

4.

After hearing ld. Sr. DR and perusing material on record, we hereby dismiss both the appeals of the assessee in ITA.No.119/VNS/2020 (ay : N.A.) & ITA.No.120/VNS/ 2020 (ay : N.A.) as withdrawn. We order accordingly.

5.

In the result, both the appeals of the assessee in ITA.No.119/VNS/2020 (ay : N.A.) & ITA.No.120/VNS/2020 (ay : N.A.) are dismissed as withdrawn.

Order pronounced in the open Court at the conclusion of the hearing i.e., on 06.07.2022, in the presence of the Learned Sr. D.R.

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