Mangal Singh Healthcare Foundation, Dhanaura Amroha V. CIT (Exemptions), Lucknow

ITA 1213/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7394 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 14-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.1213/DEL/2019 Mangal Singh Healthcare Foundation, Moh. Kalali Road, Near Mangal Singh Public School, Dhanaura, Amroha. vs. CIT (Exemptions) Lucknow. TAN/PAN: AAFTM5640K (Appellant) (Respondent) Appellant by: None Respondent by: Shri S.N. Pandey, Sr.DR Date of hearing: 08 03 2022 Date of pronouncement: 08 03 2022 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e a ga in st t he or der of t he Co mmi s si on er of Inc o me Ta x (Ex e mpt io n) , Lu c kn ow da te d 19 .1 2 .20 18 p as se d un d er Se ct io n 12 AA (1) (b )( ii ) of t he In co me T ax Ac t, 19 61 ( th e Act) 2. No ne a pp ea re d o n be ha lf of th e ass es se e. Ho we v er, an app li ca ti on f or wit hdr aw al of app ea l has be en f il ed b y t he a ss es see wh ere in i t h as s ub mit te d as u nd er: “ T h e a f o r e s a i d a p p e a l u n d e r r e f e r e n c e h a s b e e n f i l ed b y t h e a p p e l l a n t a g a i n s t t h e o r d e r o f C I T , E x e m p t i o n , L u c kn o w p a s s e d u / s 1 2 A A (1 ) ( b ) ( i i ) o f t h e A c t , o n 1 9 . 1 2 . 2 0 2 1 8 , w h e r e i n t h e a p p l i c a t i o n f o r o b t a i n i n g r e g i s t r a t i o n u n d e r 1 2 ( A ) , a s f i l e d b y t h e a s s e s s e e , h a s b e e n r e j e c t e d . ITA No. 1213/DEL/2019 2 N o w , v i d e F i n a n c e A c t , 2 0 2 1 , t h e e x e m p t i o n l i m i t u /s 1 0 ( 2 3 C ) ( i i i a e ) h a s b e e n i n c r e a s e d f o r m R s . 1 C r o r e to R s . 5 C r o r e s , a n d t h e a s s e s s e e t r u s t i s v e r y m u c h c e r t a i n t h a t i ts ‘ A n n u a l A g g r e g a t e R e c e i p t s ’ w o u l d n o t e x c e e d R s . 5 C r o r e i n t h e f o r t h c o m i n g y e a r s . T h e r e f o r e , t h e a s s e s s e e i s n o t w i l l i ng t o p u r s u e i t s r e g i s t r a t i o n a p p l i c a t i o n u / s 1 2 A o f t h e A c t , a s a b ov e . I n v i e w o f t h e a b o v e f a c t s , y o u r h o n o r s i s v e r y h u mb l y r e q u e s t e d t o k i n d l y a l l o w w i t h d r a w a l o f t h e a p p e a l o f t h e a p p e l la n t a s r e f e r r e d a b o v e , b y i s s u i n g n e c e s s a r y o r d e r . 3. Per c on tra , t he l d. DR f o r t he R ev en u e s ub mi tt ed th at he ha s no ob je ct io n t o su c h w it hd ra wa l a pp li c ati on p er se. 4. In th e li gh t of the af ores ai d ap pli ca t ion b y th e as se ss e e f or wit hd ra wa l of th e a ppe al , the a pp ea l i s di s mis se d as w it hd raw n. 5. In th e res ul t, t he ap pea l of th e as se ss ee is d ismi ss ed i n l i mine . Order was pronounced in the open Court on 08 March, 2022. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: March, 2022 Prabhat