Sum Vikas, New Delhi V. CIT(Exemption), New Delhi

ITA 1892/DEL/2023

AI Insights

The case involved appeals by the assessee, Sum Vikas, against the orders of the Commissioner of Income Tax (Exemption), Delhi, which had initially rejected the assessee's applications for registration under section 12A and approval under section 80G of the Income-tax Act, 1961. However, subsequent to the filing of the appeals, the CIT (Exemption) granted the requested registration and approval for the assessment years 2022-23 to 2026-27. Consequently, the assessee, through their Authorized Representative, requested permission to withdraw the appeals, which was granted by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300712 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 22-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE VICE-PRESIDENT ITA Nos.1891 & 1892/Del/2023 Assessment Year: NA . Sum Vikas, A-3/264, UGF, Janak Puri, New Delhi Vs. CIT(Exemption), New Delhi PAN :AAITS2814A (Appellant) (Respondent) ORDER Captioned appeals have been filed by the assessee challenging the orders passed by learned Commissioner of Income Tax (Exemption), Delhi, rejecting assessee’s application seeking registration under section 12A of the Income-tax Act, 1961 (in short ‘the Act’) and approval under section 80G of the Act. 2. At the time of call, none appeared on behalf of the assessee. However, learned Authorized Representative of the assessee has furnished a letter dated 16.08.2023, stating therein that after Assessee by None (Application) Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 25.08.2023 Date of pronouncement 25.08.2023 ITA Nos.1891 & 1892/Del/2023 2 | P a g e filing of the appeals, learned CIT (Exemption) vide order dated 21.07.2023 has granted registration under section 12A and approval under section 80G of the Act for the assessment years 2022-23 to 2026-27. Since, assessee’s grievance has been redressed, learned Authorized Representative has requested for permission to withdraw the appeals. 3. Learned Departmental Representative has no objection with regard to assessee’s request for withdrawal of the appeals. 4. Considering the facts narrated above and keeping in view assessee’s request, we permit the assessee to withdraw the present appeals. Accordingly, the appeals are dismissed as withdrawn. 5. In the result, the appeals are dismissed. Order pronounced in the open court on 25 th August, 2023 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT VICE PRESIDENT Dated: 25 th August, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi