Sh. Janak Harnam Dass Arora, Amritsar. V. The Commissioner of Income-tax-II, Amritsar.

ITA 181/ASR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4419 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-10-2013
• Assessment Year: misc
• Appeal Filed On: 07-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.181(ASR)/2012 PAN :AABTJ4790K M/S. JANAK HARNAM DASS ARORA VS. COMMISSIONER OF IN COME TAX-II, CHARITABLE TRUST, 54, JOSHI CLONY, AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.SALIL KAPOOR, ADVOCATE RESPONDENT BY:SH.MAHAVIR SINGH, DR DATE OF HEARING: 31/10/2013 DATE OF PRONOUNCEMENT:31/10/2013 ORDER PER BENCH ; THE ASSESSEE FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 07/09.03.2012 PASSED BY THE CIT-II, AMRITSAR UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING, SH. SALIL KAPOOR, ADVOCA TE, THE LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATION DATED 28.10.2013 FOR WITHDRAWAL OF THE PRESENT APPEAL IN WHICH HE HAS STATED THAT THE LD. CIT-II, AMRITSAR HAS 2 ALREADY GRANTED REGISTRATION TO THE ASSESSEE-TRUST VIDE HIS ORDER DATED 26.09.2013 AND THEREFORE, THE PRESENT APPEAL HAS B ECOME INFRUCTUOUS AND THE SAME MAY BE TREATED AS WITHDRAWN. 3. THE LD. DR, ON THE OTHER HAND, DID NOT RAISE ANY OBJECTION TO THE REQUEST OF ASSESSEES COUNSEL. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASE AND THE APPLICATION DATED 28.10.2013 SUBMITTED BY THE ASSE SSEE, THE PRESENT APPEAL IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO.181(ASR)/2012 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 31ST OCTOBER., 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31ST OCTOBER, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. JANAK HARNAM DASS ARORA CHARITABL E TRUST, AMRITSAR. 2. `THE CIII, ASR. 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.