Seed Foundation, Ahmedabad V. The DIT(Exemp.), Ahmedabad

ITA 189/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67633 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-08-2013
• Assessment Year: misc
• Appeal Filed On: 21-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: S N DIVETIA
• Section: 12AA

Judgement Text

ITA NO 189/AHD/2013 . A.Y. N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T. A. NO. 189/AHD/2013 (ASSESSMENT YEAR: N.A. SEED FOUNDATION 73,74, SHYAMAL ROW HOUSE-II, SATELITE, AHMEDABAD 380015 (APPELLANT) VS. THE DIRECTOR OF INCOME TAX (EXEMPTION), 2 ND FLOOR, VASANT NATURE VIEW BLDG., ASHRWAM ROAD, AHMEDABAD. 380009 (RESPONDENT) APPELLANT BY : SHRI S.N. DIVETIA A.R. RESPONDENT BY : SHRI K.C. MATHEWS SR. D.R. ( )/ ORDER DATE OF HEARING : 30-08-2013 DATE OF PRONOUNCEMENT : 13 -09-2013 PER SHRI ANIL CHATURVEDI,A.M. 1. THE FACTS AS CULLED OUT FROM THE ORDER OF LOWER AUTHORITIES ARE AS UNDER. 2. IN THIS CASE, ASSESSEE HAD APPLIED FOR REGISTRAT ION OF TRUST UNDER SECTION 12AA BEFORE DIRECTOR OF INCOME-TAX (EXEMPTION). TH E APPLICATION FOR APPROVAL WAS REJECTED BY DIT(E) VIDE ORDER DATED 21 .11.2012. AGAINST THE REJECTION OF APPLICATION, ASSESSEE FILED PRESENT AP PEAL BEFORE US. ON THE DATE OF HEARING LD. A.R. SUBMITTED THAT THE DIT(E) HAS GRANTED REGISTRATION UNDER 12AA VIDE HIS ORDER DATED 22.04.2013 AND THER EFORE THE ASSESSEE ITA NO 189/AHD/2013 . A.Y. N.A. 2 WANTS TO WITHDRAW THE APPEAL. THE LEARNED D.R. DID NOT OBJECT FOR WITHDRAWAL OF APPEAL. 3. SINCE THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF APPEAL, THE APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED ORDER PRONOUNCED IN OPEN COURT ON 13 - 09- 2013. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT ,AHMEDABAD