Navinchandra Mafatlal Sadguru Water & Development Foundation, Dahod V. The CIT(Exemption), Ahmedabad

ITA 254/AHD/2023

AI Insights

The case involved the Navinchandra Mafatlal Sadguru Water & Development Foundation, which appealed against the denial of registration under section 12AA of the Income Tax Act, 1961, by the CIT(Exemption), Ahmedabad. Initially, the CIT(Exemption) had denied the registration, prompting the foundation to file an appeal. However, before the tribunal could make a decision, the CIT(Exemption) granted the requested exemption on 30.05.2023. Consequently, the foundation, represented by Shri Parin Shah, A.R., sought permission to withdraw the appeal, which was granted by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114123 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-07-2023
• Assessment Year: misc
• Appeal Filed On: 18-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Navinchandra Mafatlal Sadguru Water & Development Foundation Sadguru Campus, P.O. Box No. 71, Village Chosala, Dahod PAN: AAATN1972A (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Parin Shah, A.R. Revenue Represented: Shri Deepak Sutariya, CIT-DR Date of hearing : 10-07-2023 Date of pronouncement : 12-07-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the denial of registration under section 12AA of the of the Income Tax Act, 1961 by the CIT(Exemption), Ahmedabad dated 16-09-2022. 2. At the outset, the Ld. Counsel for the assessee seek permission of the Court to withdraw the above appeal filed by the assessee on ITA No. 254/Ahd/2023 I.T.A No. 254/Ahd/2023 Page No Navinchandra Mafatlal Sadguru Water & Development Foundation Vs. CIT(E) 2 the ground that exemption u/s. 12AA was granted by Ld. CIT(Exemption) vide order dated 30.05.2023. 3. The Ld. CIT-DR Shri Deepak Sutariya appearing for the Revenue has no objection for withdrawal of the above appeal. 4. Recording the above statements, the appeal filed by the Assessee is hereby dismissed as withdrawn. Order pronounced in the open court on 12-07-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 12/07/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद