ACIT, Circle-49(1), New Delhi V. Pradeep Patil, New Delhi

ITA 2671/DEL/2022

AI Insights

The case involves two separate appeals by the Delhi Productivity Council against the orders of the Commissioner of Income Tax (Exemption), Delhi, dated 30.09.2022. These orders rejected the Council's applications for registration under sections 12A and 80G of the Income Tax Act, which are crucial for obtaining tax exemptions. On 07.06.2023, the Delhi Productivity Council filed applications to withdraw both appeals. The tribunal, noting the contents of these applications, dismissed both appeals as withdrawn without further proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108375 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 13-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 08-11-2022
• Laws Referred To: Section 12A of the Income Tax Act, Section 80G of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 2760 & 2761/DEL/2022 [Assessment Years: 2022] Delhi Productivity Council 1E/10, Jhandewalan Extension New Delhi-110 055 PAN No. AAATD 0844 P Vs. CIT(Exemption) Delhi [Appellant] [Respondent] Date of Hearing : 07.06.2023 Date of Pronouncement : 07.06.2023 Assessee by : -None- Revenue by : Ms. Parmita M. Biswas, CIT-DR ORDER PER N. K. BILLAIYA, ACCOUNTANT MEMBER : These two separate appeals by the assessee are preferred against the two separate orders of the Commissioner of Income Tax (Exemption), Delhi dated 30.09.2022 rejecting the application for registration u/s 12A of the Act and 80G of the Act respectively. 2 2. The assessee moved an application in both the appeals requesting for withdrawal of impugned appeals. Noting the contents of the applications, both the appeals are dismissed as withdrawn. 3. In the result, both the appeals of assessee are dismissed. The order is pronounced in the open court on 07.06.2023 Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 7 th June, 2023 PY/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi