Shri Shirdi Sai Charitable Trust, Dehradun V. The Income Tax Officer, (Exemption), Dehradun

ITA 193/DDN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0279 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N C UPPADHAY
• Assessee Lawyers: SANJEEV GOEL
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.193/DDN/2019 (ASSESSMENT YEAR: 2014-15) SHRI SHIRDI SAI CHARITABLE TRUST 95/1, TILAK ROAD, DEHRADUN. PAN AAHTS 4737P VS. INCOME TAX OFFICER, (EXEMPTIONS) DEHRADUN. (APPELLANT) (RESPONDENT) APPELLANT BY SH. SANJEEV GOEL, CA RESPONDENT BY SH. N.C.UPPADHAY, SR. DR DATE OF HEARING 04.03.2021 DATE OF PRONOUNCEMENT 04.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 27.06.2019 PASSED BY THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS), DEHRADUN {CIT(A)} FOR ASSESSMENT YEAR 20 14-15. 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUBM ITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS 2 ITA NO.05/DEL/2015 SHRI ASHISH MOH AN AGGARWAL VS. DCIT FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONS IGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.03.2021. SD/- SD/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA ) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 04/03/2020 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (DEHRADUN CIRCUIT BENCH, DEHRADUN)