AMRAVATI ORTOPEDIC ASSOCIATION,AMRAVATI vs. C.I.T.(EXEMPTION), PUNE

PDF · subscribers
ITA 484/NAG/2016Status: DisposedITAT Nagpur05 November 20212 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the subsequent application for registration under Section 12AA was granted. Therefore, the current appeal became infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemptions). The assessee later applied for registration under Section 12AA of the Income Tax Act.

What were the issues?

Whether the appeal is infructuous due to subsequent grant of 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, NAGPUR

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Mahavir Atal
For Respondent: Shri Vitthal Bhosale

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 25-07-2016 passed by the Commissioner of Income Tax (Exemptions), Pune.

2.

The ld. AR submits that this appeal become infructuous in view of granting of registration u/s. 12AA of the Act in subsequent application. Therefore, the appeal is dismissed as withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced in the open court on 09th November, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 09th November, 2021. RK आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Exemptions), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, नागऩूर, 4. / DR, ITAT, Nagpur. गार्ड फ़ाइऱ / Guard File. 5. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधिव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

More judgments on Section 12AA

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

Recent GST High Court judgments

Search GST case law →