RAMA MAHADEO SATHE MAHILA KALYAN MANDAL TRUST,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE

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ITA 633/PUN/2020Status: DisposedITAT Pune25 June 20214 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee trust filed an appeal against an order passed by the CIT (Exemption) under Section 80G(5)(vi). The assessee later informed the tribunal that they did not wish to press the grounds of appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the tribunal. The primary issue was the assessee's request to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri C.H. Naniwadekar
For Respondent: Shri Deepak Garg
Hearing: 25.06.2021Pronounced: 25.06.2021

सुनवाई की तारीख / Date of Hearing : 25.06.2021 घोषणा की तारीख / Date of Pronouncement : 25.06.2021 आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM:

1.

This appeal preferred by the assessee emanates from the order of the Ld. CIT (Exemption), Pune dated 03.10.2020 passed u/s.80G(5)(vi) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) as per the grounds of appeal on record.

2.

In this case, at the very outset, the assessee had filed a letter and the relevant portion of the same reads as follows:

“The window for re-registration of Trusts u/s.12A and re-registration for the purpose of Section 80G has opened and we need to compulsorily apply for the same. In such situation, we wish to inform you that we do not wish to press the ground of appeal.”

The assessee, therefore, wants to withdraw this appeal.

3. At the time of hearing, the Ld. Counsel for the assessee submitted that they do not want to press the appeal and hence, it may be treated as withdrawn. The Ld. DR did not raise any objection.

4.

After hearing the parties, we allow the assessee to withdraw the appeal. Thus, appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced on 25th day of June, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 25th June, 2021 SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT (Exemption), Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, 4. पुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 25.06.2021 Sr.PS/PS 2 Draft placed before author 25.06.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R

11 Date of dispatch of order

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