Shri Ram Swaroop Memorial Educational Trust, Lucknow V. Commissioner of Income Tax(Exemption), Lucknow, Lucknow

ITA 40/LKW/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1758 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.40/LKW/2021 Assessment Year: N.A. Shri Ram Swaroop Memorial Education Trust A-12, Nirala Nagar Lucknow v. The CIT (Exemption) Lucknow TAN/PAN:AANTS9311B (Appellant) (Respondent) Appellant by: Shri Ashish Kapoor, C.A. Respondent by: Smt. Sheela Chopra, CIT (DR) Date of hearing: 17 05 2022 Date of pronouncement: 19 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow, dated 25.2.2021 passed under section 80G(5)(vi of the Income Tax Act, 1961. 2. The ld. Counsel for the assessee has moved an application dated 1.11.2021, received by the Registry of this office on 2.11.2021, for withdrawal of the appeal, stating therein that due to insertion of section 12AB of the Income Tax Act, 1961 and amendments in section 80G of the I.T. Act, as per the Finance Act, 2020, the assessee is now moving on to get the fresh registration under the said sections and hence, wishes to withdraw the appeal filed before the Tribunal. The ld. D.R. has Page 2 of 2 no objection to such request. In the light of the request of the assessee, the appeal is dismissed as withdrawn. 3. In the result, the appeal is dismissed as withdrawn. Order pronounced in the open Court on 19/05/2022. Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:19/05/2022 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar