Kritika Charitable Trust, Bareilly V. Commissioner of Income Tax (Exemption), Lucknow

ITA 468/LKW/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0518 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 30-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 468/LKW/2018 ASSESSMENT YEAR: 2018 - 19 KRITIKA CHARITABLE TRUST C/O KOPAL HOSPITAL PILIBHIT BYPASS ROAD SURESH SHARMA NAGAR BAREILLY V. CIT (EXEMPTION) LUCKNOW T AN /PAN : AACTK9100D (APP ELL ANT) (RESPONDENT) APPELLANT BY: APPLICATION DATED 21/5/2019 RESPONDENT BY: SHRI S. K. MADHUK, CIT (DR) DATE OF HEARING: 12 0 9 201 9 DATE OF PRONOUNCEMENT: 13 0 9 201 9 O R D E R PER A. D. JAIN, V.P.: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(EXEMPTIONS), LUCKNOW DATED 2/4/2018, PASSED UNDER SECTION 80G(5)(VI) OF THE ACT. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, THE LD. A.R. OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 21/5/2019 FOR WITHDRAWAL OF THE APPEAL, STATING THEREIN AS UNDER:- THE APPELLANT IS A CHARITABLE TRUST. IT APPLIED FOR REGISTRATION U/S 12AA AND RECOGNITION U/S 80G(5) OF THE INCOME TAX ACT, 1961 SIMULTANEOUSLY IN PRESCRIBED FORM 10A & 10G RESPECTIVELY. HOWEVER, LD. CIT (EXEMPTION) REJECTED THE APPLICATION FOR RECOGNITION U/S 80G(5) AS REGISTRATION U/S 12AA WAS NOT THERE. THE ASSESSEE FILED FRESH APPLICATION IN SUBSEQUENT YEAR AND THE SAME IS DULY ALLOWED BY LD. CIT(E) GRANTING RECOGNITION U/S 80G(5) W.E.F. 01.04.2018 VIDE ORDER DT. 06.03.2019 (COPY ENCLOSED). ITA NO.468/LKW/2018 PAGE 2 OF 2 NOW THERE IS NO GRIEVANCE OF THE ASSESSEE. AS SUCH, THE APPEAL FILED EARLIER MAY KINDLY BE DEEMED TO HAVE BEEN WITHDRAWN. 3. THE REVENUE HAS NO OBJECTION TO THE REQUEST MADE BY THE LD. A.R. OF THE ASSESSEE. ACCORDINGLY THE APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13/09/2019. SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED:13/09/2019 JJ:1209 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR