Nav Bharat Smarak Nidhi, New Delhi V. DIT (Exemptions), New Delhi

ITA 4511/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53413 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 13-12-2011
• Assessment Year: misc
• Appeal Filed On: 10-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: ARVIND CHA WLA
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E NEW DELHI) BEFORE SHRI RAJPAL YADAV AND SHRI B.C. MEENA ITA NO. 4511/DEL/2011 ASSESSMENT YEAR: NAV BHARAT SMARAK NIDHI, VS. DIRECTOR OF INCOME-TA X(EXEM) 42B, 4 TH FLOOR, HIMALAYA HOUSE, PLOT NO.15, 3 RD FLOOR, 23 KG MARG, NEW DELHI. AAYAKAR BHAWAN, LAXMI NGR . DISTRICT CENTRE, N.DELHI (PAN: AAATN0989P) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI ARVIND CHA WLA, AR RESPONDENT BY: SHRI RS NEGI, SR. DR DATE OF HEARING : 13.12.2011 DATE OF PRONOUNCEMENT : 13.12.2011 ORDER PER RAJPAL YADAV: JUDICIAL MEMBER THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE OR DER OF LEARNED CIT(APPEALS) DATED 17.08.2011 PASSED UNDER SECTION 80G(5)(VI) OF THE INCOME-TAX ACT, 1961. THE GRIEVANCE OF THE ASSESSEE IS THAT LEARNED CIT(APPEALS) HAS ERRED IN REJECTING THE APPLICATION OF ASSESSEE FOR RENEWAL OF EXEMPTION UNDER SEC. 80G OF THE INCOME-TAX ACT, 1961. THE SECRETARY OF THE ASSESSEE SOCIETY HAS FILED AN APPLICATION WHERE BY HE PLEADED THAT IN VIEW OF THE AMENDMENT CARRIED OUT IN SECTION 80G BY FINA NCE ACT NO.2 OF 2009, THE EXEMPTION GRANTED UNDER SEC. 80G ON 23.1.2008 W HICH WAS VALID UP TO 31.3.2011 HAS BEEN OBSERVED AS VALID TILL IT IS WIT HDRAWN OR RESCIND. THE 2 ASSESSING OFFICER HAS INTIMATED THE ASSESSEE TO TH IS EFFECT VIDE LETTER DATED 24 TH OCTOBER 2011. IN VIEW OF THIS POSITION, THE ASSESS EE DOES NOT WANT TO PURSUE ITS APPEAL AND PRAYED THAT IT BE DISMISSED A S WITHDRAWN. ALONGWITH THE APPLICATION, THE ASSESSEE PLACED ON RECORD LETT ER OF ASSESSING OFFICER DATED 24.10.2011 AND ORDER PASSED UNDER SEC. 80G(5) (VI) OF THE ACT ON 23.1.2008. 2. SINCE IT IS ASSESSEES APPEAL, IT WANTS TO DISMI SS THE APPEAL AS WITHDRAWN, THERE CANNOT ANY OBJECTION TO THE LEARNE D DR. THE APPEAL IS ACCORDINGLY DISMISSED AS WITHDRAWN. DECISION PRONOUNCED IN THE OPEN COURT ON 13.12.201 1 SD/- SD/- ( B.C. MEENA ) ( RAJ PAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13/12/2011 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR