MANAWTA CHARITABLE AND WELFARE TRUST,RAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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ITA 163/RPR/2018Status: DisposedITAT Raipur13 December 20222 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's representative filed a withdrawal application for the appeal. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee, Manawta Charitable And Welfare Trust, filed an appeal against the cancellation of its registration by the CIT (Exemption). The appeal was filed for the assessment year 2013-14.

What were the issues?

The primary issue was the cancellation of the assessee's registration. However, the appeal was dismissed as withdrawn before the merits were adjudicated.

Which sections of the Income-tax Act were involved?

Section 12AA(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH

Before: SHRI RAVISH SOOD & SHRI G. D. PADMAHSHALI

For Appellant: Shri Praveen Jain, CA
Pronounced: 17/11/2022

ORDER PER G. D. PADMAHSHALI, AM; Appeal of the assessee is assailed against the order of Commissioner of Income Tax, Exemption, Bhopal, [for short “CIT, Exemption”] dt. 13/08/2018 passed u/s 12AA(3) of the Income-tax Act, 1961 [for short “the Act”] ordering cancellation of registration.

1.

ITAT-Raipur Page 1 of 2

Manawta Charitable And Welfare Trust, AY: 2013-14 2. On this date of physical hearing, the learned representative for the assessee [for short “AR”] referring to the withdrawal application dt. 16/11/2022 prayed for withdrawal of the appeal reiterating the contents thereof, recording no objection from the learned departmental representative [for short “DR”] in allowing the withdrawal, we order accordingly.

3.

Resultantly, the appeal of the appellant assessee is dismissed as withdrawn. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 17th day of November, 2022.

Sd/- Sd/- RAVISH SOOD G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 13th day of December, 2022. आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent.

3. The Pr. CIT, Raipur (C.G.-India) 4. The CIT(A)-10, Raipur (C.G-India) 5. दवभागीय प्रदतदनदध,आयकर अपीलीय न्यायादधकरण, रायपुर बेंच / DR, ITAT, Raipur Bench, 6. गार्डफ़ाइल / Guard File. आदेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.

ITAT-Raipur Page 2 of 2

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