Shamrao Patil Yadravkar Educational And Charitable Trust, Sangli V. Deputy Commissioner of Income-tax, CPC-TDS, Ghaziabad

ITA 1076/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3620 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 11-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution; TDS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NOS.1065 TO 1067/PUN/2019 / ASSESSMENT YEAR : 2013-14 SHRI SHAMRAO PATIL YADRAVKAR EDUCATIONAL AND CHARITABLE TRUST, 001, NEHRU CHOWK, JAYSINGPUR, TAL-JAYASINGPUR, DIST. SANGLI PAN : AAHTS5528C VS. DCIT, CPC-TDS, GHAZIABAD. 2013-14 26Q/Q2 TO Q4 APPELLANT RESPONDENT ASST.YR / QUARTER ITA NOS.1076 TO 1085/PUN/2019 / ASSESSMENT YEARS : 2016-17 AND 2017-18 SHRI SHAMRAO PATIL YADRAVKAR EDUCATIONAL AND CHARITABLE TRUST, NEHRU CHOWK, JAYSINGPUR, TAL-JAYASINGPUR, DIST. SANGLI PAN : AAHTS5528C VS. DCIT, CPC-TDS, GHAZIABAD 2016-17 24Q/Q1 TO Q3 2016-17 26Q/Q2 2017-18 24Q/Q1 TO Q4 2017-18 26Q/Q1 & Q2 APPELLANT RESPONDENT ASST.YR / QUARTER / ORDER THIS BATCH OF 13 APPEALS BY THE ASSESSEE ARE DIRECTED A GAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONER OF INCO ME-TAX (APPEALS)-1, KOLHAPUR IN RELATION TO THE ASSESSMENT YEARS AN D QUARTER NUMBERS MENTIONED ABOVE. ASSESSEE BY NONE (WITHDRAWAL APPLICATIONS) REVENUE BY SHRI DEEPAK GARG DATE OF HEARING 11-11-2020 DATE OF PRONOUNCEMENT 11-11-2020 SHRI SHAMRAO PATIL YADRAVKAR EDUCATIONAL AND CHARITABLE TRUST ITA NOS.1065 TO 1067/PUN/2019 AND ITA NOS. 1076 TO 1085/PUN/2019 2 2. BEFORE US, ASSESSEE HAS FILED LETTERS DATED 29.10.2 020 SEEKING WITHDRAWAL OF THE APPEALS. THE RELEVANT CONTENTS OF SUCH LETTERS (EXCEPT APPEAL PARTICULARS), WHICH ARE COMMON TO ALL, R EAD AS UNDER : I HAVE OPTED FOR THE DIRECT TAXES VIVAD SE VISHWAS SCHEME IN RESPECT OF THE ABOVE APPEALS. ACCORDINGLY, I HAVE BEEN ISSUED FORM NO.3 BY THE PR.CIT, IN RESPONSE TO MY APPLICATION. I ACCORDINGLY INTEND TO WITHDRAW MY ABOVE REFERRED APPEAL(S). I REQUEST YOUR HONOUR TO KINDLY ALLOW ME TO WITHDRA W MY ABOVE REFERRED APPEAL(S) AND OBLIGE. KINDLY ACKNOWLEDGE THE RECEIPT OF THE LETTER AND OB LIGE TO ENABLE ME TO PRODUCE THE ACKNOWLEDGEMENT TO THE PR.CIT IN ACC ORDANCE WITH THE PROVISIONS OF DIRECT TAXES VIVAD SE VISHWAS SCHEME. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL O F THE APPEALS FILED BY THE ASSESSEE. AS SUCH, THE ASSESS EE IS PERMITTED TO WITHDRAW THE APPEALS. 4. IN THE RESULT, THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH NOVEMBER, 2020. SD/- SD/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE; DATED : 11 TH NOVEMBER, 2020 SHRI SHAMRAO PATIL YADRAVKAR EDUCATIONAL AND CHARITABLE TRUST ITA NOS.1065 TO 1067/PUN/2019 AND ITA NOS. 1076 TO 1085/PUN/2019 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, KOLHAPUR 4. THE PR.CIT-1, KOLHAPUR 5. , , B / DR B, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 11-11-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 11-11-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *