MANAWTA CHARITABLE AND WELFARE TRUST, RAIPUR V. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

ITA 163/RPR/2018

AI Insights

The case involved Manawta Charitable And Welfare Trust appealing against the order of the Commissioner of Income Tax, Exemption, Bhopal, which had ordered the cancellation of the trust's registration under section 12AA(3) of the Income-tax Act, 1961. During the hearing, the assessee's representative submitted a withdrawal application, and upon no objection from the revenue's representative, the tribunal permitted the withdrawal of the appeal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 136347 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-11-2022
• Assessment Year: misc
• Appeal Filed On: 02-09-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Cancellation of registration

Judgement Text

॥आयकर अपीलीय न्यायाधिकरण,रायपुर न्यायपीठ ॥ ITAT-Raipur Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH AT : PUNE BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 163/RPR/2018 धििाारण वर्ा / Assessment Year : 2013-14 Manawta Charitable And Welfare Trust, 1 st Floor, Shyam Hotel, Ram Sagar Para, Raipur, CG PAN : AACTM1603M . . . . . . . अपीलार्थी / Appellant बिाम / V/s. Commissioner Of Income Tax, Exemption, Bhopal . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Shri Praveen Jain, CA Revenue by : Shri Debashish Lahiri सुनवाई की तारीख / Date of conclusive Hearing : 17/11/2022 घोषणा की तारीख / Date of Pronouncement : 17/11/2022 आदेश/ ORDER PER G. D. PADMAHSHALI, AM; Appeal of the assessee is assailed against the order of Commissioner of Income Tax, Exemption, Bhopal, [for short “CIT, Exemption”] dt. 13/08/2018 passed u/s 12AA(3) of the Income-tax Act, 1961 [for short “the Act”] ordering cancellation of registration. Manawta Charitable And Welfare Trust, ITA No. 163/PUN/2018 AY: 2013-14 ITAT-Raipur Page 2 of 2 2. On this date of physical hearing, the learned representative for the assessee [for short “AR”] referring to the withdrawal application dt. 16/11/2022 prayed for withdrawal of the appeal reiterating the contents thereof, recording no objection from the learned departmental representative [for short “DR”] in allowing the withdrawal, we order accordingly. 3. Resultantly, the appeal of the appellant assessee is dismissed as withdrawn. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 17 th day of November, 2022. Sd/- Sd/- RAVISH SOOD G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 13 th day of December, 2022. आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT, Raipur (C.G.-India) 4. The CIT(A)-10, Raipur (C.G-India) 5. दवभागीय प्रदतदनदध,आयकर अपीलीय न्यायादधकरण, रायपुर बेंच / DR, ITAT, Raipur Bench, 6. गार्डफ़ाइल / Guard File. आदेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.