Samasta Dasha Sorathiya Vanik Vikas Trust, Ahmedabad V. The CIT (Exemptions), Ahmedabad

ITA 2148/AHD/2018

• Counselvise Citation: [2021] 129 COUNSELVISE.COM (IT) 9840 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRENDRA OJHA
• Section: 80G; 12AA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH A BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ ITA NO.2147 AND 2148/AHD/2018 SAMASTA DASHA SORATHIYA VANIK VIKAS TRUST, SACHIVALYA, 4 TH FLOOR OPP: RAJPATH CLUB, BODAKDEV AHMEDABAD 380 015. PAN : AAPTS 2433 N VS. CIT (EXEMPTION) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI ASEEM L. THAKKAR, AR REVENUE BY : SHRI VIRENDRA OJHA, CIT-DR ! / DATE OF HEARING : 10/08/2021 '#$ ! / DATE OF PRONOUNCEMENT: 10/08/2021 %& / O R D E R PER RAJPAL YADAV, VICE-PRESIDENT BY WAY OF THE ABOVE TWO APPEALS, THE ASSESSEE CHALL ENGES TWO SEPARATE ORDERS OF THE LD.CIT(EXEMPTION), AHMEDABAD ORDERS DATED 23.7.2018 AND 20.7.2018 PASSED UNDER SECTION 80G(5) AND UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961, BY WHICH THE LD. COMMISSIONER REJECTED THE APPLICATIONS OF THE ASSESSEE-TRUST FIL ED IN FORM NO.10G AND 10A RESPECTIVELY FOR THE APPROVAL U NDER SECTION 80G(5) AND UNDER SECTION 12AA OF THE ACT. 2. BEFORE TAKING UP THE MATTER ON MERIT, THE LD.COU NSEL FOR THE ASSESSEE SUBMITTED ASSESSEE DOES NOT WANT PURSUE IT S ABOVE TWO APPEALS BEFORE THE TRIBUNAL, AND SOUGHT WITHDRAWAL OF THE SAME. HE FILED A LETTER OF THE ASSESSEE-TRUST DATED 09.8.202 1 IN THIS BEHALF SIGNED SHRI MEHUL K. VAKHARIA, TRUSTEE, WHICH READS AS UND ER: THE ASSESSEE TRUST HAD FILED THE ABOVE REFERRED AP PEALS BEFORE THE HON. TRIBUNAL ON 17.10.2018 BEFORE BENCH A, A HMEDABAD WITH REGARDS NON-GRANTING OF APPROVAL U/S.12AA AND SECTION 80G OF THE ACT. THE ASSESSEE-TRUST IS NOT DESIROUS OF PURSUING THE ITA NO.2147 AND 2148/AHD/2018 2 ABOVE REFERRED APPEALS AND IT IS REQUESTED THAT KIN D PERMISSION BE GRANTED TO WITHDRAW THE APPEAL. 3. IN VIEW OF THE ABOVE LETTER AND SUBMISSIONS OF T HE LD.COUNSEL FOR THE ASSESSEE, WE TREAT THESE TWO APPEALS OF THE ASS ESSEE AS DISMISSED AS BEING WITHDRAWN. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED AS BEING WITHDRAWN. PRONOUNCED IN THE COURT ON 10 TH AUGUST, 2021 AT AHMEDABAD. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 10/08/2021