Asha Impact , New Delhi V. ACIT, Circle Exemption 1(1), New Delhi

ITA 5389/DEL/2018

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0173 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 15-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 10; 11; 119(2)(b)

Judgement Text

I.T.A.No.5389/Del/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI [Dr.] B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 5389/Del/2018 िनधाᭅरणवषᭅ/Assessment Year: 2016-17 Asha Impact, 39, Kaushal House, 2 nd Floor, Nehru Place, New Delhi – 110 019. बनाम Vs. ACIT, Circle (Exemption) New Delhi. PAN No. AAETA4950F अपीलाथᱮ/ Appellant ᮧ᭜यथᱮ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : Ms. Tamanna, C. A.; राज᭭वकᳱओरसे / Department by : Shri Kanav Bali, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 05.09.2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 05.09.2022 आदेश / O R D E R PER C. N. PRASAD, J.M. 1, This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-40, New Delhi [hereinafter referred to CIT (Appeals)] dated 20.06.2018 in sustaining the order of the Assessing Officer in rejecting the exemption claimed under I.T.A.No.5389/Del/2018 2 section 11 of the Income Tax Act, 1961 (the Act) for the Assessment Year 2016-17. 2. The ld. Counsel appearing for the assessee submits that the application seeking condonation of delay in filing Form No. 10 under section 119(2)(b) of the Act was allowed by the ld. CIT (Exemption) by order dated 25.09.2019 and in view of this order, the assessee seeks to withdraw its appeal. 3. The ld. DR has no objection. 4. Considering the submissions of the ld. Counsel of the assessee and in view of the order passed by the ld. CIT (Exemption) dated 25.09.2019 for the assessment year 2016-17 condoning the delay in filing Form No. 10 by the assessee for assessment year 2016-17, the assessee is permitted to withdraw its appeal as requested. 5. In the result, the appeal filed by the assessee, is dismissed as withdrawn. Order pronounced in the open court on : 05/09/2022. Sd/- Sd/- ( B. R. R. KUMAR ) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 05/09/2022. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; I.T.A.No.5389/Del/2018 3 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 05.09.2022 Date on which the typed draft is placed before the dictating member 05.09.2022 Date on which the typed draft is placed before the other member 05.09.2022 Date on which the approved draft comes to the Sr. PS/ PS 05.09.2022 Date on which the fair order is placed before the dictating member for pronouncement 05.09.2022 Date on which the fair order comes back to the Sr. PS/ PS 05.09.2022 Date on which the final order is uploaded on the website of ITAT 05.09.2022 Date on which the file goes to the Bench Clerk 05.09.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order