L. S. Gohil Memorial Foundation, Rajkot V. The Commissioner of Income Tax (Exemptions), , Ahmedabad

ITA 3/RJT/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8486 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-11-2022
• Assessment Year: misc
• Appeal Filed On: 03-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ, , , , राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No.03/RJT/2018 Asstt.Year : - L.S. Gohil Memorial Foundation 701, Arnish Grand Shiv Sangam Society 150 ft. Ring Road Rajkot. Vs Pr.CIT (Exemption) Ahmedabad. (Applicant) (Responent) Assessee by : Written submissions Revenue by : Shri Shramdeep Sinha, Ld.CIT-DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 1 5 / 1 1 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 1 5 / 1 1 / 2 0 2 2 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The present appeal has been filed by the assessee against the order passed by the ld.Pr.Commissioner of Income-Tax-3, Ahmedabad [hereinafter referred to as “Pr.CIT”] dated 30.3.2021 passed under section 80G(5) of the Income Tax Act, 1961 ("the Act" for short) vide which the ld.Pr.CIT(Exemption) rejected of the application of the assessee for grant of approval under section 80G of the Act. 2. At the outset, it is brought to our notice that the assessee has filed a written submission dated 1.10.2022 stating that subsequent to initial rejection of the registration under section 80G and on further follow up, the ld.Pr.CIT(Exemption) has granted the registration certificate and therefore, as of now, the ITA No.03/RJT/2018 2 assessee-trust has no grievance against the order of the ld.Pr.CIT(Exemption) which is impugned before the Tribunal. Therefore, assessee seeks withdrawal of its appeal. 3. In view of the above written submissions of the assessee, we dismiss appeal of the assessee as being withdrawn. Order pronounced in the Court on 15 th November, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 15/11/2022