Shree Yadunandan General Charitable Trust, Ahmedabad V. The Dy.CIT, Circle-1,(Exemption), Ahmedabad

ITA 125/AHD/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0486 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 31-07-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 22-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 80G

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ “सी“, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद । ।। । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD ी स , स एवं ी म रं वसंत मह ेव र, े स े सम ! ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.125/Ahd/2024 र /Assessment Year : 2023-24 Shree Yadunandan General Charitable Trust, 1, Rajdeep Park, Opp. Gigav Park, Ramnagar, T.B. Nagar, Nikol, Ahmedabad – 382 350 ब म/ v/s. The Dy.CIT Circle-1 (Exemption) Ahmedabad ल े ख सं./PAN: AATTS 7647 G ('(ी )/ Appellant) (*+ )/ Respondent) Assessee by : Withdrawal Application Revenue by : Shri Kamlesh Makwana, CIT-DR स क र /Date of Hearing : 01/08/2024 क र /Date of Pronouncement: 05/08/2024 आ ेश/O R D E R PER SHRI MAKARAND V. MAHADEOKAR, AM: This appeal is filed by the Assessee as against the rejection order dated 27/06/2023 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for registration under section 80G of the Income Tax Act, 1961. 2. Grounds of appeal are as under: ITA No.125/Ahd/2024 Shree Yadunandan General Charitable Trust vs. Dy.CIT, Circle-1 (Exemption) Asst. Year : 2023-24 2 “1. The learned CIT Exemption, Rajsamand, Rajasthan erred in rejecting the Application seeking the exemption under section 80G of the Income Tax Act, 1961, such rejection is req2uested to be deleted. Your appellant prays for leave to add, to alter and / or to amend the above ground before the final hearing of the appeal.” 2. During the course of hearing before us, assessee vide letter dated 21 st June-2024 (signed by Trustee for Shree Yadunandan General Chartable Trust) has submitted that the assessee is of the view that the appeal filed is required to be withdrawn. 3. The Ld.CIT-DR, Shri Kamlesh Makwana appeared for the Revenue, has no objection for withdrawing this appeal. Since the assessee wants to withdraw its appeal in ITA No.125/Ahd/2024 filed on 23/01/2024, as per the withdrawal application dated 21/06/2024, we permit to withdraw this appeal of the assessee. 4. In the result, Assessee’s appeal is dismissed as withdrawn. Order pronounced in the Open Court on 5 August, 2024 at Ahmedabad. Sd/- Sd/-- (SIDDHARTHA NAUTIYAL) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमद ब द/Ahmedabad, !द ंक/Dated 05/08/2024 " .सी. यर, . .स./T.C. NAIR, Sr. PS ITA No.125/Ahd/2024 Shree Yadunandan General Charitable Trust vs. Dy.CIT, Circle-1 (Exemption) Asst. Year : 2023-24 3 आद%& क ' (ल)प अ*%) /Copy of the Order forwarded to : 1. अपील +, / The Appellant 2. '-य+, / The Respondent. 3. संबं. आयकर आय / / Concerned CIT 4. आयकर आय / )अपील (/ The CIT(E)-Ahmedabad 5. ) 2 3ीय ' . ,आयकर अपील य अ. कर ,र ज क"/DR,ITAT, Ahmedabad, 6. 3 5 6 ल /Guard file. आद%& स र/ BY ORDER, स-य )प ' //True Copy// सह यक पंजीक र (Asstt. Registrar) आयकर अपील य अ. कर , ITAT, Ahmedabad 1. Date of dictation (copied matter) : 01.08 .2024 2. Date on which the typed draft is placed before the Dictating Member. : 01.08 .2024 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 05.08.24 7. Date on which the file goes to the Bench Clerk. : 05.08.24 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order :