Livolink Foundation, Bhubaneswar V. CIT(Exemptions), Hyderabad

ITA 102/CTK/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9789 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 25-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Livolink Foundation, 603 floor, Forum Mart, Unit Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the or 80G(5)(vi) of the Act of the CIT(Exemptions), Hyderabad dated 30.10.2019. 2. Shri Sukhsagar Syal, ld M.K.Gautam, ld CIT DR appeared for the revenue. 3. It was submitted by ld AR that on account of the amendment to the provisions of Section 80G, the assessee had filed another application for recognition u/s.80G of the also been granted subsequent recognition u/s.80G. It was the submission IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.102/CTK/2020 Foundation, 603-604, 6 th floor, Forum Mart, Unit-3, Bhubaneswar. Vs. CIT (Exemptions), Hyderabad No.AAATL 8906 A (Appellant) .. ( Respondent Assessee by : Shri Sukhsagar Syal Revenue by : Shri M.k.Gautam, Date of Hearing : 07/6/ 20 Date of Pronouncement : 07 / O R D E R This is an appeal filed by the assessee against the or 80G(5)(vi) of the Act of the CIT(Exemptions), Hyderabad dated Shri Sukhsagar Syal, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. It was submitted by ld AR that on account of the amendment to the provisions of Section 80G, the assessee had filed another application for /s.80G of the Act. It was the submission that the assessee has also been granted subsequent recognition u/s.80G. It was the submission Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER CIT (Exemptions), Hyderabad Respondent) Sukhsagar Syal, AR CIT (DR) / 2022 /6/2022 This is an appeal filed by the assessee against the order u/s. 80G(5)(vi) of the Act of the CIT(Exemptions), Hyderabad dated AR appeared for the assessee and Shri It was submitted by ld AR that on account of the amendment to the provisions of Section 80G, the assessee had filed another application for Act. It was the submission that the assessee has also been granted subsequent recognition u/s.80G. It was the submission Livolink Foundation Page2 | 2 that as the assessee has got its recognition u/s.80G of the Act on the basis of subsequent application, the present appeal has become infructuous. It was the prayer that the assessee may be permitted to withdraw the appeal. Ld CIT DR did not have any objection. 4. As the assessee desires to withdraw the appeal, the same stands dismissed being withdrawn. 5. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 7 /6/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 7 /06/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Livolink Foundation, 603-604, 6 th floor, Forum Mart, Unit-3, Bhubaneswar 2. The Respondent. CIT (Exemptions), Hyderabad 3. The CIT(A)-, Bhubaneswar 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//