M/s. Th. Dhunnu Singh Gaur Shikshan Sansthan, Kanpur V. The Commissioner of Income Tax (Exemption), Lucknow

ITA 486/LKW/2019

AI Insights

The case involved an appeal by M/s The Dhunnu Singh Gaur Shikshan Sansthan against the order of the Commissioner of Income Tax (Exemptions), Lucknow, which had rejected their application for registration under section 80G of the Income Tax Act, 1961. The appeal was filed due to the perceived delay and procedural errors in the rejection of their application. However, subsequent to the filing of the appeal, the exemption was granted, leading the appellant to request the withdrawal of the appeal. The tribunal allowed the withdrawal, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113260 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-06-2023
• Assessment Year: misc
• Appeal Filed On: 03-09-2019
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules, 1962
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

I.T.A. No.486/Lkw/2019 Assessment Year: N. A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.486/Lkw/2019 Assessment Year: N.A. M/s The Dhunnu Singh Gaur Shikshan Sansthan, Jhinjhak Derrapur, Kanpur. PAN:AACTT7070M Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) The present appeal vide I.T.A. No.486/Lkw/2019 has been filed by the assessee against impugned order dated 31/07/2019 vide DIN & Order No.ITBA/EXM/S/EXM2/2018-19/101052043-N(1) of learned Commissioner of Income Tax (Exemption). Grounds of appeal are as under: “1. That the order rejecting the registration under section 80G of the Income Tax Act, 1961 was passed by CIT(Exemption), Lucknow after 6 months, in terms of Rule 12AA(2)(g) of the Income Tax Rules, 1962 ,therefore the registration u/s 80G of the Income Tax Act, 1961 is deemed to have been granted. Appellant by None (Application for withdrawal of appeal) Respondent by Shri H. S. Usmani, CIT (D.R.) Date of hearing 21/06/2023 Date of pronouncement 21/06/2023 I.T.A. No.486/Lkw/2019 Assessment Year: N. A. 2 2. That the Ld. Commissioner of Income Tax (Exemption), Lucknow, has erred in law and on facts in passing order dated 31.07.2019 on application u/s 80G(5)(vi) of the Income Tax Act, 1961 without giving any show cause notice to the appellant that why the applicant society is not entitled for grant of registration u/s 80G of the Income Tax Act, 1961. 3. That the Ld. Commissioner of Income Tax (Exemption), Lucknow, has erred in law and on facts in rejecting the application filed on the prescribed Form 10G under Rule 11AA of I.T. Rules, 1962 dated 31.01.2019 for registration of the appellant society under Section 80G of the Income Tax Act, 1961, even when registration u/s 12A of the Income Tax Act, 1961 was already existing and continued. 4. That the impugned order dated 31.07.2019, received by the appellant on 05.08.2019 passed u/s 80G (5)(vi) of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Exemption), Lucknow is illegal and contrary to the relevant provisions of the Income Tax Act, 1961 and the facts on record. 5. That the Ld. Commissioner of Income Tax (Exemption), Lucknow has misdirected himself on irrelevant considerations and failed to appreciate the relevant provisions of the Income Tax Act, 1961 in rejecting the application for grant of registration sought by the appellant vide its application dated 31.01.2019 on the prescribed form No. 10G under Rule 11AA if the IT. Rules, 1962. 6. That the Ld. C.I.T.(Exemption), Lucknow has erred in law and on facts in rejecting the Registration under section 80G of the I.T. Act, 1961 without considering the facts that neither the aim nor the object, nor the terms of Memorandum of Association were of non charitable nature. 7. That the impugned order under appeal is insupportable in law and on facts and is also contrary to the principles of natural justice and equity therefore, liable to be annulled.” (B). At the very outset, it was noticed that the assessee has submitted an application dated 20/06/2023 in which request has been made by the I.T.A. No.486/Lkw/2019 Assessment Year: N. A. 3 appellant assessee for permission to withdraw the present appeal. Relevant portion of the aforesaid letter is reproduced as under: “The present appeal has been filed against the order dated 31.07.2019, passed by CIT(E) rejecting the application of appellant for grant of exemption U/s 80G. It is further submitted that in pursuant to subsequent application filed by appellant before CIT(E), the 80G exemption has been granted by the department, therefore, the present appeal has hcL.ime infructuous. it is therefore humbly prayed that kindly permit the appellant society for withdrawing the appeal in l.T.A. No. 486/LK.W/20I9. Copy of the 80G Exemption Certificate is enclosed herewith for reference and records.” (C) The Learned Commissioner of Income Tax (Departmental Representative) has expressed no objection. Accordingly, we permit the assessee to withdraw the present appeal. (D) In the result, the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open court on 21/06/2023) Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:21/06/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Assistant Registrar