ROOP V K JAIN FOUNDATION,NUH vs. CIT (EXEMPTIONS), CHANDIGARH

PDF · subscribers
ITA 1076/DEL/2023Status: DisposedITAT Delhi05 September 2023AY 2022-23Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), SHRI M BALAGANESH (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that a previous order had directed the CIT(E) to grant registration under Section 12AA. The Revenue did not object to the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(Exemptions). The assessee's counsel submitted a prior ITAT order directing the CIT(E) to grant registration under Section 12AA. Based on this, the assessee sought to withdraw the current appeal.

What were the issues?

Whether the current appeal is pressable given a prior ITAT order directing registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI M BALAGANESH

For Appellant: Shri Atrey G C, Advocate
Hearing: 05.09.2023

Assessee by Shri Atrey G C, Advocate Revenue by Shri Mukesh Kumar Jha, CIT DR सुनवाईक�तारीख/ Date of hearing: 05.09.2023 05.09.2023 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.M. GARG, J.M.

This appeal has been filed by the Assessee against the order of Commissioner of Income Tax (Exemptions), Chandigarh dated 16.03.2023 for the AY 2022-23.

2.

The Ld. Counsel of assessee submitted copy of order of ITAT ‘Delhi’ Bench dated 14.07.2023 in assessee’s own appeal i.e. and submitted that the Tribunal has directed the Ld.CIT(E) to grant registration u/s 12AA of the Act to the appellant.

Therefore, the assessee does not want to press the extent appeal.

3.

The Ld. CIT-DR did not object to the prayer of the Ld. Counsel of assessee.

4.

On careful consideration of submissions from the order of the Tribunal dated 12.07.2023 (supra), we observe that the Ld. CIT(E) has been directed to grant registration u/s 12AA of the Act to the assessee after considering the totality of facts and circumstances.

The Ld. CIT-DR has also agreed to the said factual position and directions of the Tribunal given in the said order.

5.

In view of the above, the assessee is allowed to withdraw its appeal with a liberty to file it again, if it is found necessary in the future time.

6.

In the result, the appeal of the assessee is dismissed as withdrawn with the liberty as directed above.

Order pronounced in the open court on 05.09.2023

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →