HOLY CROSS INSTITUTE,KEDARPUR,AMBIKAPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

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ITA 57/RPR/2019Status: DisposedITAT Raipur02 June 2022AY 2019-202 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the department did not object. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(Exemption). The assessee sought to withdraw the appeal as registration under Section 12AA was granted for a subsequent assessment year.

What were the issues?

Whether the assessee can withdraw an appeal when the underlying issue has been resolved in a subsequent assessment year.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI RATHOD KAMLESH JAYANTBHAI

For Appellant: Shri Kishore M. Deshpande
For Respondent: Shri P. K. Mishra
Hearing: 07/06/2022Pronounced: 07/06/2022

ORDER PER RAVISH SOOD, J.M.: The present appeal filed by the assessee is directed against the order passed by the CIT (Exemption), Bhopal, dated 19.02.2019 under Sec. 12AA(1)(b)(ii) of the Income-tax Act, 1961.

2.

At the very outset, the Ld. Authorized Representative (for short ‘AR’) for the assessee had sought liberty for withdrawing the aforesaid appeal. Our attention was drawn by the Ld. AR to a letter dated 07.06.2022 wherein it was requested that permission be granted to withdraw the aforesaid appeal. Elaborating on the reasons for withdrawing the present appeal, it was stated by the Ld. AR that as the CIT(Exemption), Bhopal vide his order passed u/s 12AA of the Act, dated 10.12.2019 had granted registration to the assessee-society vide Registration No. CIT(E) Bhopal/12AA/2019- 10/A/10288 i.e. A.Y. 2020-21, therefore, the assessee seeks to withdraw the aforesaid appeal in question.

3.

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

2 Holy Cross Institute V. CIT

4.

Considering the aforesaid concession of the Ld. AR who as per the instruction of the assessee has 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. Order pronounced in the open court on 07/06/2022.

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