SHRI MATA VAISHNO DEVI CHARITABLE SOCIETY,KATRA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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ITA 259/ASR/2023Status: DisposedITAT Amritsar10 November 2023AY 2022-23Bench: DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration under Section 12AA of the Income Tax Act. The assessee later submitted that the relief had been granted by the Competent Authority and requested the appeal be dismissed as withdrawn.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has obtained the relief sought.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 06.11.2023Pronounced: 10.11.2023

order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 23.09.2022 challenging therein rejection of application for registration u/s 12AA of the Income Tax Act, 1961.

Shri Mata Vaishno Devi C. Society v. CIT 2. None appeared for the appellant, however a written submission filed on 16.10.2023 stating therein that the relief stands granted by the Competent Authority, and therefore, he prayed that the appeal may kindly be dismissed as withdrawn contending as under:

“It is, therefore, prayed that appeal may kindly be dismissed as withdrawn as the relief claimed in appeal stands granted by the Commissioner of Income Tax (Exemptions) under DIN ITBA/EXM/F/EXM44/2023-24/1056916127(1) dated 10.10.2023.”

3.

The ld. DR has no objection to the request of the assessee.

4.

Accordingly, the appeal is allowed to be withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 10.11.2023

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