PLOICE STATION SAANJH (COMMUNITY POLICING) SOCIETY,JALANDHAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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ITA 655/ASR/2019Status: DisposedITAT Amritsar15 June 2023AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as it had been granted permanent registration under Section 12AB, rendering the appeal academic. The Revenue did not object.

What were the facts?

The assessee filed an appeal against an order of the CIT(E). During the hearing, the assessee's counsel moved an application to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to subsequent events rendering it academic. The impact of obtaining permanent registration under Section 12AB on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

For Appellant: Shri Parikshit Aggarwal, CA
For Respondent: Shri Hitendra Bhauraoji Ninawe, CIT DR
Hearing: 12/06/2023Pronounced: 15/06/2023

Per Dr. M. L. Meena, AM:

1.

This is an appeal filed by the Assessee against the order of the Ld. Commissioner of Income-Tax (Exemptions), (hereinafter referred to as ‘the CIT (E)’), Chandigarh dated 29/08/2019.

2.

During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw the appeal stating therein as under:

Subject: Prayer for grant of permission to Withdrawl appeal in Police Station Saanjh (Community Policing) Society Jalandhar, PAN: AACAP8614Q, for the AY 2019-20, fixed for hearing on 04.05.2023. Hon’ble Bench, The appeal cited as subject above is fixed for hearing on 04.05.2023 before the Hon’ble Bench. We have been informed by the appellant that they having been granted permanent registration u/s 12AB, it has rendered the subject appeal as only academic and infructuous. A copy of letter from the appellant in this regard is attached. In view of this development, permission may please be granted to withdraw the subject appeal with a liberty to get the same revived in case the revenue chose to recall the registration now granted u/s 12AB or chose to not only the benefit of rctrospectivity as per proviso to s. 12A(2). We shall be highly obliged.

Thanking You, Sd/- (Parikshit Aggarwal) Chartered Accountant Counsel for the Appellant

3.

Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn. 4.

5.

In the result, appeal of the Assessee is dismissed.

Order pronounced in the open court on 15/06/2023

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