MAHATMA EDUCATION SOCIETY , MUMBAI V. CIT(EXEMPTIONS), MUMBAI

ITA 1581/MUM/2023

AI Insights

The case involved an appeal by M/s. Mahatma Education Society against an order passed by the CIT (Exemptions) concerning the quantum of assessment under section 80G for the assessment year 2022-23. The assessee requested the withdrawal of the appeal, citing a recent CBDT circular that extended the time for filing specific forms related to charitable trusts. The tribunal considered the application for withdrawal and, finding it cogent and unopposed by the revenue, allowed the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302370 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-07-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 07-05-2023
• Laws Referred To: Section 80G of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.1581/Mum/2023 (Assessment Year :2022-23) M/s. Mahatma Education Society 6, Diwan Niketan Sion Trombay Road Chembur Naka Mumbai – 400 071 Vs. CIT (Exemptions) Mumbai Mumbai-400 026 PAN/GIR No.AAATM5536H (Appellant) .. (Respondent) Assessee by None Revenue by Smt. Mahita Nair Date of Hearing 17/07/2023 Date of Pronouncement 17/07/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 09/03/2023 passed by CIT(Exemptions) by the quantum of assessment passed u/s.80G for the A.Y.2022-23. 2. Assessee vide its letter prayed for withdrawal of appeal in ITA No. 1581/Mum/2023 for A.Y.2022-23. For the sake of convenience, we are reproducing the contents of the said Application as under:- ITA No. 1581/Mum/2023 M/s. Mahatma Education Society 2 “As per the circular number 06 of 2023 dated 24 th May, 2023 passed by Ld. CBDT extending time limit to file Form 10A and Form 10AB in relation to charitable and religious trusts, we hereby request you to withdraw the appeal filed by us” 3. Ld. DR has not raised any objection. 4. We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn. 5. In the result, the appeal of the Assessee is dismissed as withdrawn. Order pronounced on 17 th July, 2023. Sd/- (AMARJIT SINGH) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 17/07/2023 KARUNA, sr.ps Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. ITA No. 1581/Mum/2023 M/s. Mahatma Education Society 3 BY ORDER, (Asstt. Registrar) ITAT, Mumbai Date Initial 1. Draft dictated on Sr.PS 2. Draft placed before author Sr.PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/P S 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed Yes 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//