Vasundhara Bahuddeshiya Samajik Sanstha, Khamgaon V. CITEXEMPTION, Pune

ITA 372/NAG/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0033 (ITAT-NAGPUR)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-08-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 20-11-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.372/Nag./2023 (Assessment Year : 2023–24) ITA no.373/Nag./2023 (Assessment Year : 2023–24) Vasundhara Bahuddeshiya Samajik Sanstha Vasundhara Madhav Nagar Khamgaon 444 303 PAN – AADTV6377J ................ Appellant v/s Dy. Commissioner of Income Tax Circle–15(1)(1), Nagpur ................ Respondent Assessee by : Shri Smt. Veena Agrawal Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 08/08/2024 Date of Order – 14/08/2024 O R D E R PER V. DURGA RAO, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 20/09/2023, passed by the learned Commissioner of Income Tax (Exemptions), National Faceless Appeal Center, Delhi, [“learned CIT(E)”], for the assessment year 2023–24. 2. In its appeal, the assessee has raised following grounds:– “1. Whether the Ld. AO is justified in law and fact in rejecting application under Sec 80G of the Income Tax Act, 1961. 2. Whether the Ld. AO is justified in law and fact in passing an order without properly appreciating the facts and documents produced on record. Vasundhara Bahuddeshiya Samajik Sanstha ITA no.373–373/Nag./2023 Page | 2 3. Whether Ld. AO is justified in pas passing an order in breach of natural justice. 4. The appellant craves leave to add, alter, modify and withdraw any grounds before or during the course of appellate proceedings.” 3. When the case was called for hearing, the learned A.R. on behalf of the assessee submitted that She did not wish to press this appeal, to which, the learned Departmental Representative did not raise any objection. Consequently, we treat this appeal as withdrawn. 4. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 14/08/2024 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 14/08/2024 Copy of the order forwarded to: 1 (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur