Sai Tirupati University, Udaipur V. CIT(Exemption), Jaipur

ITA 408/JODH/2019

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6307 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 08-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 408 & 409/Jodh/2019 Assessment Year: NA Sai Tirupati University Vill. Umarda, Ambuva Road, Udaipur-313 001 [PAN: AAAJS 5833K] (Appellant) Vs. CIT (Exemption), Udaipur (Respondent) Appellant by Respondent by : : None Sh. Lovish Kumar, CIT-DR Date of Hearing Date of Pronouncement : : 18.10.2023 19.10.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions), Jaipur dated 26.08.2019 & 27.08.2019. 2 ITA Nos. 408 & 409/Jodh/2019 Sai Tirupati University v. CIT 2. The ld. counsel for the assessee has filed an application dated 16.10.2023 requesting to withdraw the appeals, contending as under: “In view of the aforesaid amendment the Appellant Trust had applied for registration in Form 10A and the registration to the Appellant Trust has been granted for the period A.Y. 2022-23 to 2026-27 and accordingly considering the aforesaid amendments Appellant Trust do not want to get registration u/s 10(23C)(vi) & (via). In view of the aforesaid amendment the Appellant Trust had applied for registration in Form 10A and the registration to the Appellant Trust has been granted for the period A.Y. 2022-23 to 2026-27. Therefore the Appellant Trust wants to withdraw the said appeal filed before Hon’ble Income Tax Appellate Tribunal, Jodhpur. Kindly do the needful to treat the said application as withdrawn and oblige.” 3. Accordingly, the appellant trust has filed an application in Form No. 10A and the registration of the trust u/s 10(23C)(vi) & (via) was granted vide order dated 21.07.2023 for the period from Assessment Year 2022-23 to 2026-27. Therefore, the appellant trust now does not want to pursue the matter further in the appeal filed before the Hon’ble Bench, since the registration is granted to the trust for which the said appeals were preferred. Therefore, the appellant trust requested to withdraw the said 3 ITA Nos. 408 & 409/Jodh/2019 Sai Tirupati University v. CIT appeals filed before the Tribunal by treating the said application as withdrawn. 4. The Ld. D.R. has no objection to the request of the assessees. 5. Accordingly, the appeals are allowed to be withdrawn. 6. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 19.10.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT (A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench