HIDAYATULLAH NATIONAL LAW UNIVERSITY,RAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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ITA 232/RPR/2019Status: DisposedITAT Raipur17 November 2022AY 2019-203 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the revenue did not object. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order granting approval under Section 10(23C)(vi) for Assessment Year 2019-20. The assessee later sought to withdraw the appeal due to a corrigendum issued by the CIT(Exemption) rectifying the assessment year to 2018-19.

What were the issues?

Whether the assessee should be allowed to withdraw an appeal when a subsequent corrigendum rectified the original order, and the revenue had no objection.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & DR. DIPAK P. RIPOTE

For Respondent: Shri Debashis Lahiri, CIT-DR
Hearing: 02.11.2022Pronounced: 17.11.2022

आदेश / ORDER PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the CIT (Exemption), Bhopal, dated 19.09.2019 u/s. 10(23C)(vi) of the Income-tax Act, 1961 (for short ‘Act’) for A.Y. 2019-20.

2.

The assessee by filing a letter dated 29.08.2022 had sought liberty to withdraw the present appeal. The relevant contents of the said letter read as under:

“1. I, Deepak Srivastav, of Hidayatullah National Law University, Raipur desires to file application of withdrawal for the Appeal filed on 29/11/2019 with the IT Appeal No. 232/RPR/2019 before The Hon'ble Income Tax Appellate Tribunal, Raipur against the Commissioner of Income Tax-[Exemption], Bhopal on the ground of appeal that LD. CIT (Exemption) was not justified in granting the approval u/s 10(23C)(VI) with effect from Assessment Year 2019-20 when the application was made for Assessment Year 2018-19 and the appellant is eligible to be granted approval from Assessment Year 2018-19.

2. I hereby submit that I undersigned desire to withdraw the appeal filed by Hidayatullah National Law University, Raipur for the aforesaid period in response to the statutory order issued by INCOME TAX DEPARTMENT CIT EXEMPTION, BHOPAL dated 29/04/2022 with DIN & Letter No: ITBA/COM/F/17/2022- 23/1042909071(1). CORRIGENDUM to the order dated 19.09.2019 (Annexure-I) passed u/s 10(23C)(vi) of the Income Tax Act, 1961. Stating that "An order granting exemptions u/s 10(23C)(vi) of the Income Tax Act,1961 has been passed by this office on 19.09.2019 in case of the assessee Hidayatullah National Law University, Raipur (PAN:AAAJH0193B). Inadvertently, the assessment year was mentioned as 2019-20 instead of 2018-19 in said order, therefore, the same may be read as Assessment Year 2018-19"( Annexure-II).”

3 Hidayatullah National Law University Vs. CIT (Exemption)

3.

The Ld. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of withdrawal of the appeal by the assessee.

4.

Considering the aforesaid concession of the assessee who had sought to withdraw the present appeal, which had not been objected by the department, we herein permit the same.

5.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations.

Order pronounced in open court on 17th day of November, 2022

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