G.D. SHAH CHARITABLE TRUST, MUMBAI V. CIT (E), MUMBAI

ITA 1398/MUM/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3704 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 26-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 1398/MUM/2022 Assessment Year: 2022-23 G.D. Shah Charitable Trust, 372, A & B, Deep Ashish, 9 th Road, Shantabai Ambre Marg, Chembur, Mumbai-400071. Vs. The Commissioner of Income Tax (Exemption), Mumbai. PAN No. AABTG 1766 A Appellant Respondent Assessee by : Mr. Sumit Mantri Revenue by : Mr. Kailash Kanojia, CIT-DR Date of Hearing : 24/08/2022 Date of pronouncement : 24/08/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against the conditional order of Registration of the Trust in terms of section 12AA of the Income Tax Act, 1961 (in short ‘the Act’) in the Form No. 10AC prescribed under the Income Tax Rules, 1962 (in short ‘the Rules’). The sole ground raised by the assessee is reproduced as under: 1. On the facts and circumstances of the case, the Ld. DIT(CPC) erred granting registration to appellant subject to certain conditions. The conditions imposed by the DIT(CPC) are unwarranted, unjustified and without any authority of Law. 2. At the outset, the Ld. Counsel CBDT vide Circular No. 11 of 2022 dated amendment in the prescribed Form No. 10AC and in view of the same, the assessee wish to withdraw the present appeal. 3. The Ld. Departmental Representative did not object to request of the assessee. 4. In view of the assessee is dismissed as withdrawn. 5. There is a delay of 161 days in filing the appeal. Though this period of delay is cove G.D. ground raised by the assessee is reproduced as On the facts and circumstances of the case, the Ld. DIT(CPC) erred granting registration to appellant subject to certain conditions. The conditions imposed by the DIT(CPC) are unwarranted, unjustified and without any authority of Law. At the outset, the Ld. Counsel of the assessee submitted that CBDT vide Circular No. 11 of 2022 dated 03.06.2022 amendment in the prescribed Form No. 10AC and in view of the same, the assessee wish to withdraw the present appeal. tmental Representative did not object to request In view of the submission of the parties, the appeal of the assessee is dismissed as withdrawn. There is a delay of 161 days in filing the appeal. Though this period of delay is covered by the order of the Hon’ble Supreme G.D. Shah Charitable Trust ITA No. 1398/M/2022 2 ground raised by the assessee is reproduced as On the facts and circumstances of the case, the Ld. DIT(CPC) erred granting registration to appellant subject to certain conditions. The conditions imposed by the DIT(CPC) are unwarranted, unjustified and without any of the assessee submitted that 03.06.2022 has made amendment in the prescribed Form No. 10AC and in view of the same, the assessee wish to withdraw the present appeal. tmental Representative did not object to request the appeal of the There is a delay of 161 days in filing the appeal. Though this red by the order of the Hon’ble Supreme Court in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020, but in view of the withdrawal of the appeal by the assessee, we are not adjudicating upon condonation of delay in filing the appeal. Order pronounced in the open Court in Sd/- (KAVITHA RAJAGOPAL JUDICIAL MEMBER Mumbai; Dated: 24/08/2022 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// G.D. Miscellaneous Application No. 665 of 2021 in SMW(C) , but in view of the withdrawal of the appeal by the assessee, we are not adjudicating upon condonation of delay in filing ounced in the open Court in 24/08/2022. Sd/ KAVITHA RAJAGOPAL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT Copy of the Order forwarded to : BY ORDER, (Sr. Private Secretary ITAT, Mumbai G.D. Shah Charitable Trust ITA No. 1398/M/2022 3 Miscellaneous Application No. 665 of 2021 in SMW(C) , but in view of the withdrawal of the appeal by the assessee, we are not adjudicating upon condonation of delay in filing /08/2022. Sd/- OM PRAKASH KANT) MEMBER Sr. Private Secretary) ITAT, Mumbai