Utsav Foundation, Gurgaon V. CIT(E), Chandigarh

ITA 3596/DEL/2019

AI Insights

The case involved Utsav Foundation, which appealed against the decision of the CIT (Exemption), Chandigarh, which had dismissed their application for registration under section 80G(5)(vi) of the Income Tax Act, 1961. The appeal was filed on 09.08.2018, and the order being challenged was dated 22.02.2019. However, during the pendency of the appeal, the foundation successfully obtained the necessary registration. Consequently, both parties agreed that the appeal had become infructuous, leading to its dismissal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121963 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-02-2023
• Assessment Year: misc
• Appeal Filed On: 23-04-2019
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: EKTA GOEL
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.3596/Del/2019 M/s Utsav Foundation, H.No 259/12A, Gali No. 7, Krishna Colony, Gurgaon-122001 PAN AAAAU 7616 H vs. The CIT(Exemption), Chandigarh. (Appellant) (Respondent) For Assessee : Ms. Ekta Goel, CA Revenue For : Shri T. James Singson, CIT(DR) Date of Hearing : 01.03.2023 Date of Pronouncement : 29.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal by the assessee has been filed against the order of CIT (Exemption), Chandigarh dated 22.02.2019 challenging the dismissal of application of appellant seeking registration u/s. 80G(5)(vi) of the I.T Act 1961 dated 09.08.2018. 2. The ld. Authorized Representative of the assessee (AR) submitted an application stating that the appeal should be dismissed on the ground that the assessee got the approval/registration u/s 80G (5)(vi) of the Act, after filing this instant appeal. The ld. CIT(DR) has not objection to the said request of assessee. Since the assessee has got required registration after filing of this appeal therefore this appeal has become infructuous and thus we dismiss the same as having become infructuous. 3. In the result, the appeal is dismissed. Order pronounced in the open court on 29.05.2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29 th May, 2023. ITA No.3596/Del/2019 2 NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi