Shri Chandrika Sharma Foola Devi Smiriti Sewa Trust, Maharajganj V. CIT(E), Lucknow., Lucknow

ITA 184/LKW/2022

AI Insights

The case involves appeals by Shri Chandrika Sharma, Foola Devi Smriti Sewa Trust against orders from the Commissioner of Income Tax (Exemptions), Lucknow, which had cancelled the registration certificate of the appellant under section 12AB(1)(ii)(B) of the Income Tax Act. The appeals were initially filed due to issues arising from this cancellation. However, subsequent to the filing of the appeals, the department recognized the trust as a charitable entity for the assessment year 2022-23 and granted exemptions for the years 2023-24 to 2027-28. Consequently, the appellant sought to withdraw the appeals, which the tribunal allowed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123005 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-06-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 26-10-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMAR MANI TIWARI
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.184 & 185/Lkw/2022 Assessment Year: 2022-23 Shri Chandrika Sharma, Foola Devi Smriti Sewa Trust, Vill. Rampur Bujurge, P.O. Sonara, Mahrajganj (U.P.) PAN: AAUTS 6181J Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: These appeals are preferred by the assessee against the separate orders dated 31.08.2022 and 29.08.2022 passed by the Ld. Commissioner of Income Tax (Exemption), Lucknow. 2. The ld. Counsel for the assessee sought the permission of the Bench to withdraw the appeals by moving application dated 26.05.2023, stating as under: “Sub: Request for withdrawal of appeal. The captioned appeal of the assessee for the AY 2022-23 are fixed for hearing before the "A" Bench The only ground raised in the appeals was in relation to the Order Appellant by Shri Amar Mani Tiwari, Advocate Respondent by Shri S.H. Usmani, CIT(DR) Date of hearing 21/06/2023 Date of pronouncement 21/06/2023 I.T.A. No.184&185/Lkw/2022 2 u/s 12AB(1)(ii)(B) of the Act dated 29 08.2022 passed by the Ld CIT (Exemptions), Lucknow cancelling the registration certificate of the appellant owing but notably without any adverse inference drawn against the appellant. Consequently the appellant, as per guidance received by it tried to apply for registration us 12AB of the Act again but was unable to do so due a technical error and accordingly had approached the Hon'ble Tribunal for immediate relief. However, in view of the department granting the appellant the status of a charitable trust for the AY 2022-23 through its letter no. CPC/2223/A7/326096516 dated 28.03.2023 and the appellant securing exemption for the period of multiple years from AY 2023-24 to AY 2027- 28 granted by the CIT (Exemptions) u/s 12A (i)(ac))(iii) vide its letter dated 27.04.2023 and u/s 80G(S)III vide its letter dated 19.05.2023, the grounds raised in these appeals have now been rendered infructuous and the appellant therefore wishes to withdraw these appeals. We therefore request that the present appeals may kindly be dismissed as withdrawn.” 3. Learned D.R. has no objection. 4. Accordingly, we permit the assessee to withdraw the present appeals. 5. In the result, both the appeals filed by the assessee are dismissed as withdrawn. (Order pronounced in the open court on 21/06/2023) Sd/- Sd/- ( ANADEE NATH MISSHRA ) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated: 21/06/2023 Aks I.T.A. No.184&185/Lkw/2022 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Asstt. Registrar