Cesar and Maria Emilia Menezes Trust, Panaji V. CIT (Exemption), Bengaluru

ITA 109/PAN/2022

AI Insights

The case involves four separate appeals filed by different educational trusts against the orders of the Commissioner of Income Tax (Exemptions), which were all dated 27.08.2022. These orders rejected the approvals under section 80G of the Income Tax Act. The trusts, represented by different applications, sought to withdraw their appeals following the CBDT Circular No.22/2022, which provided an extension for submitting Form No.10A. The Departmental Representative did not object to the withdrawal, leading to the dismissal of all appeals as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133450 (ITAT-PANAJI)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Next Hearing Date: 14-09-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 24-10-2022
• Laws Referred To: Section 80G of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P.S. SHIVSHANKAR
• Section: 80G

Judgement Text

आयकर अपीलीय अिधकरण Ɋायपीठ पणजी, पणजीमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH : : PANAJI [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S r ITA No(s). Appellant Respondent Asstt. Yr. 1 106/PAN/2022 Maria Crescencia Menezes Memorial Educational Trust, 3 rd Floor, DTC Building, E.D.C.Complex, Patto Plaza, Panaji – Goa – 403001. PAN: AABTM1709K CIT(Exemptions), Bengaluru. 2022-23 2 107/PAN/2022 Padma Shri Vaman Sardesai Memorial Trust, John Paul Bldg, 1 st Floor, Church Square, Panaji-Goa - 403001. PAN: AAATP8075E CIT(Exemptions), Bengaluru. 2022-23 3 108/PAN/2022 Prateek Menezes Memorial Foundation, 3 rd Floor, Dempo Trade, Centre, E.D.C Complex, Patto Plaza, Goa – 403001. PAN: AAATP7833Q CIT(Exemptions), Bengaluru. 2022-23 4 109/PAN/2022 Cesar and Maria Emilia Menezes Trust, 3 rd Floor, DTC Building, E.D.C.Complex, Patto Palaza, Panaji-Goa- 403001. PAN: AABTC5930E CIT(Exemptions), Bengaluru. 2022-23 Assessee by None (withdrawal applications) Revenue by Shri P.S.Shivshankar – CIT-DR Date of hearing 15/09/2023 Date of pronouncement 25/09/2023 आदेश/ ORDER ITA Nos.106 to 109/PAN/2022 2 PER BENCH : These four appeals filed by different assessees’ are filed against the separate orders of ld.Commissioner of Income Tax(Exemptions), all dated 27.08.2022 rejecting the approvals under section 80G of the Act. 2. At the outset of hearing, no one appeared on behalf of the assessee. All the assessees’ submitted separate applications for withdrawal of the appeals by virtue of CBDT Circular No.22/2022 granting extension time for submitting Form No.10A before the authorities. However, the contents are common in verbatim except the appeal particulars. The appeal wise applications are scanned below : 2.1 ITA No.106/PAN/2022 : ITA Nos.106 to 109/PAN/2022 3 2.2 ITA No.107/PAN/2022 : ITA Nos.106 to 109/PAN/2022 4 2.3 ITA No.108/PAN/2022 : ITA Nos.106 to 109/PAN/2022 5 2.4 ITA No.109/PAN/2022 : 3. On the other hand, the ld.Departmental Representative (ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeals of the respective assessees’ are dismissed as withdrawn. ITA Nos.106 to 109/PAN/2022 6 4. In view of the above, we permit the assessees’ to withdraw their appeals. 5. In the result, all the appeals of the assessees’ are dismissed as withdrawn. Order pronounced in the open Court on 25 th September, 2023. Sd/- Sd/- (S.S.VISWANETHRA RAVI) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 25 th September, 2023/ SGR* आदेश कᳱ ᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर बᱶच, नागपुर/ DR, ITAT, Bench, Nagpur. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.