M/s Calibre Plaza Shopkeepers Welfare Society, Ludhiana V. CIT-I, Ludhiana

ITA 220/CHANDI/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8364 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-03-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI H.L.KARWA, HON'BLE VICE PRESIDENT & MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 220/CHD/2013 ASSESSMENT YEAR: 2012-13 CALIBRE PLAZA SHOPKEEPERS WELFARE SOCIETY, VS. TH E CIT-I LUDHIANA LUDHIANA PAN NO. AABAC1550H (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SUDHIR SEHGAL RESPONDENT BY : SH. MANOJ MISHRA DATE OF HEARING : 22.03.2016 DATE OF PRONOUNCEMENT : 22.03.2016 . ORDER PER H.L.KARWA, VP THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)-I, LUDHIANA DATED 19.12.2012 RELATING TO ASSESSMENT YE AR 2012-13. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED THE FOLLO WING GROUNDS:- 1. THAT THE WORTHILY CIT(A)-I LUDHIANA HAS ERRED IN REFUSING TO GRANT REGISTRATION TO THE SOCIETY U/S 12AA(1)(B)(II) OF THE I.T. ACT, 1961 2. THAT THE REGISTRATION TO THE SOCIETY U/S 12AA (1 )(B)(II) HAS BEEN REFUSED AGAINST THE FACTS AND CIRCUMSTANCE S OF THE CASE. 2 2. IN THE CONTEXT OF ABOVE APPEAL, THE ASSESSEE SUB MITTED AN APPLICATION DATED 22.03.3016 AND SOUGHT PERMISSION TO WITHDRA W THE APPEAL, STATING AS UNDER:- TO THE HON'BLE BENCH, ITAT,CHD BENCH, CHANDIGARH SIR, REG: CALIBRE PLAZA SHOPKEEPERS WELFARE SOCIETY, LU DHIANA ITA NO. 220/13 ASSESSMENT YEAR 2012-13 WE HAVE TO SUBMIT THAT THE ABOVE SAID CASE HAS BEEN LISTED FOR HEARING FOR TODAY. IT IS SUBMITTED THAT I WISH TO WITHDRAW THE APPEAL AND, AS SUCH, PERMISSION FOR THE SAME MAY BE GRANTED. THANKING YOU, YOURS FAITHFULLY, SD/- (SUDHIR SEHGAL) DATED. 22.3.2016 3. IN VIEW OF THE ABOVE LETTER, WE GRANT PERMISSIO N TO THE ASSESSEE TO WITHDRAW THE APPEAL. CONSEQUENTLY, WE DISMISS THE APPEAL AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.03.2016 SD/- SD/- (ANNAPURNA MEHROTRA) (H.L.KARWA) ACCOUNTANT MEMBER VICE PRESIDENT DATED : 22 ND MARCH, 2016 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3