SAMARTH UDYOG TECHNOLOGY FORUM,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE

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ITA 634/PUN/2020Status: DisposedITAT Pune25 June 20213 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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.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 filed an appeal against the order of the CIT rejecting approval for exemption under section 80G. The assessee subsequently filed a letter stating they did not wish to press the appeal as they were making a fresh application under section 80G.

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

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 02.10.2020 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 aforesaid appeal is against the order of CIT rejecting the approval for exemption under section 80G. Since under the new provision, the assessee is in process of making fresh application under section 80G, we do not wish to press the appeal. This application may kindly be placed before honourable B Bench for further suitable order.”

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 Counsel for the assessee submitted that they do not want to press the appeal and hence, it may be treated as withdrawn.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 Thus, appeal of the assessee is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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.

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