UTSAV FOUNDATION,GURGAON vs. CIT(E), CHANDIGARH

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ITA 3596/DEL/2019Status: DisposedITAT Delhi29 May 20232 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee obtained the registration after filing the appeal, the appeal had become infructuous. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the dismissal of its application for registration under Section 80G(5)(vi). Subsequently, the assessee obtained the required registration after filing the appeal.

What were the issues?

Whether an appeal becomes infructuous if the assessee obtains the required registration after filing 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, DELHI BENCH: B: NEW DELHI

Hearing: 01.03.2023Pronounced: 29.05.2023

M/s Utsav Foundation, The CIT(Exemption), Chandigarh. H.No 259/12A, Gali No. 7, Krishna Colony, Gurgaon-122001 vs. PAN AAAAU 7616 H (Appellant) (Respondent) For Assessee : Ms. Ekta Goel, CA Revenue For : Shri T. James Singson, CIT(DR) Date of Hearing : 01.03.2023 Date of Pronouncement : 29.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal by the assessee has been filed against the order of CIT (Exemption), Chandigarh dated 22.02.2019 challenging the dismissal of application of appellant seeking registration u/s. 80G(5)(vi) of the I.T Act 1961 dated 09.08.2018.

2.

The ld. Authorized Representative of the assessee (AR) submitted an application stating that the appeal should be dismissed on the ground that the assessee got the approval/registration u/s 80G (5)(vi) of the Act, after filing this instant appeal. The ld. CIT(DR) has not objection to the said request of assessee. Since the assessee has got required registration after filing of this appeal therefore this appeal has become infructuous and thus we dismiss the same as having become infructuous.

3.

In the result, the appeal is dismissed. Order pronounced in the open court on 29.05.2023.

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