Guru Nanak Trust for Charitable, Mohali V. Commissioner of Income Tax (Exemption), Chandigarh

ITA 325/CHANDI/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0784 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 21-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' .. , # $% BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 325/CHD/2020 ASSESSMENT YEAR : GURU NANAK TRUST FOR CHARITABLE, 1595, PHASE 382, MOHALI, 16005, PUNJAB THE CIT, EXEMPTIONS, CHANDIGARH PAN NO: AACTG1450G APPELLANT RESPONDENT !' ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 06/07/2021 '()*! & DATE OF PRONOUNCEMENT : 06/07/2021 $&/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 17/09/2020 OF LD. CIT(E), CHANDIGARH. 2. THE ASSESSEE MOVED AN APPLICATION TO WITHDRAW TH E APPEAL STATING THEREIN AS UNDER: SUBJECT: PRAYER FOR PERMISSION TO WITHDRAW APPEAL IN THE CASE OF GURU NANAK TRUST FOR CHARITABLE, ITA NO. 325/CHANDI/2020, PAN: AATCG1450G. HON'BLE BENCH, KINDLY REFER TO THE MATTER CITED AS SUBJECT ABOVE. WE HAVE TO MOST RESPECTFULLY SUBMIT THE BACKGROUND FACTS OF THE APPEAL AS UNDER: 1. THE ASSESSEE APPLIED FOR APPROVAL U/S 80G TO THE HO N'BLE CIT (E) WHO REJECTED THE APPLICATION OF THE ASSESSEE. THERE AGAINST, THE ASSESSEE FILED APPEAL BEFORE THE HON'BLE ITAT IN ITA NO. 169/CHANDI/2020 WHICH W AS REMANDED BACK TO THE HON'BLE CIT(E). 2. DURING THE PENDENCY OF ABOVE APPEAL BEFORE THE HON' BLE ITAT, THE ASSESSEE AGAIN APPLIED FOR APPROVAL U/S 80G BEFORE THE WORTH Y CIT(E) WHICH WAS AGAIN REJECTED BY HIM. THERE AGAINST, THE ASSESSEE AGAIN FILED APPEAL BEFORE THE HON'BLE ITAT IN ITA NO. 325/CHANDI/2020 WHICH IS TH E SUBJECT CITED APPEAL. 2 3. SINCE THE ISSUE OF ALLOWABILITY OF FIRST APPLICATIO N OF THE ASSESSEE MOVED U/S 80G STANDS REMANDED BACK TO THE FILE OF WORTHY CIT( E), THE GRIEVANCE IN REJECTION OF SECOND APPLICATION STANDS MERGED INTO THE SAME. IN VIEW OF THESE FACTS AND DEVELOPMENTS, THE APPELLANT WISHES TO WITHDRAW THE SUBJECT APPEAL. IT IS PRAYED THAT WITHDRAWAL OF APPEAL MAY PLEASE BE ALLOWED. WE SHALL BE HIGHLY OBLIGED. THANKING YOU, YOURS FAITHFULLY, SD/- (AUTHORIZED SIGNATORY) ASSESSEE 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID APPLICATION AND REQUE STED TO ALLOW TO WITHDRAW THIS APPEAL. 4. LD. DR DID NOT OBJECT IF THE APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 06/07/2021 ) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 06/07/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE