Ram Saran Dass Kishore Lal Charitable Trust, Amritsar V. Commissioner of Income tax-I, Amritsar

ITA 324/ASR/2010

AI Insights

The case involved the Ram Saran Dass Kishori Lal Charitable Trust appealing against an order from the Commissioner of Income Tax-1, Amritsar, which had cancelled the trust's registration under section 12A of the Income Tax Act, 1961. The appeal was initially filed due to the cancellation of the trust's registration effective from April 1, 2002. However, subsequent to the filing of the appeal, a judgment from the Punjab and Haryana High Court on January 23, 2023, superseded the earlier orders, leading the trust to withdraw its appeal. The tribunal acknowledged the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114598 (ITAT-AMRITSAR)
• Duration Of Justice: 13 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 13-07-2010
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA BHAURAOJI NINAWE
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 324/Asr/2010 Assessment Year: 2010-11 Ram Saran Dass Kishori Lal Charitable Trust, 48, Gandhi Bazar, Amritsar [PAN: AAATR 0783P] (Appellant) V. Commissioner of Income Tax- 1, Amritsar (Respondent) Appellant by Sh. Sanjiv Mehra, CA Respondent by Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing : 31.08.2023 Date of Pronouncement : 12.09.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Amritsar dated 18.05.2010 in respect of Assessment Year: 2010-11. ITA No. 324/Asr/2010 Ram Saran Dass Kishori Lal C. Trust v. CIT 2 2. The ld. counsel for the assessee-appellant stated that the assessee has filed an application requesting to withdraw the appeal, contending as under: 4. Therefore, the order passed by the Ld. CIT u/s 12AA(3) of the Income Tax Act, 1961 on 31-12-2008 cancelling/withdrawing the registration under section 12A, with effect from 01-04-2002 and ITAT order dated 26.06.2009 cease to exist in the eye of law (non est) as being superseded by the judgment of the Punjab and Haryana High Court dated 23-1-2023. The order of the Ld. CIT has lost its identity by its merger with the judgment of the superior court, that is Punjab and Haryana High Court. 5. In view of above, the assessee is not interested in pursuing the appeal and requests that the Ld. ITAT Amritsar Bench may kindly dispose off the appeal as having been withdrawn by the Appellant.” 3. The Ld. D.R. has no objection. 4. Accordingly, the appeal is allowed to be withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 12.09.2023 Sd/- Sd/- S d (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT ITA No. 324/Asr/2010 Ram Saran Dass Kishori Lal C. Trust v. CIT 3 (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order