Shree Sonal AAI Trust, Jamnagar V. The Commissioner of Income Tax (Exemption), , Ahmedabad

ITA 57/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1335 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-10-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 12-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DUSHANT MAHARSHI

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ, , , , राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER ITA No.57/RJT/2019 Assessment Year : - Shree Sonal AAI Trust Nr.Railway Station Opp: Samsta Brimsmaj Jam Jodhpur, Jamnagar. PAN : AAETS 7366 K Vs. CIT (Exemption) Ahmedabad. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : Shri Dushant Maharshi, ld.AR Revenue by : Shri Shramdeep Sinha, Ld.CIT(DR) स ु नवाई क तार ख/ Date of Hearing : 10/10/2022 घोषणा क तार ख /Date of Pronouncement: 10/10/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld. Commissioner of Income-Tax(Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)” under section 80G(5)(vi) of the Income Tax Act, 1961 ("the Act" for short) dated 25.1.2019 denying grant of approval under section 80G(5) of the Act to the assessee. 2. At the outset, the ld.counsel for the assessee has filed an application, giving brief facts of the case and thereafter stated that due to change in the procedure for registration of the trust under section 80G, a fresh application in Form No.10A was filed for grant of registration under section 80G(5) on 29.3.2022 and on 5.4.2022 the ld.Pr.CIT granted provisional approval for registration from 05.04.2022 to Asst.Year 2024-25. Therefore, since the grievance of the assessee has been addressed by the Pr.CIT by granting provisional registration, the appeal filed by the assessee before the ITA No.57/RJT/2019 2 Tribunal against earlier order of the ld.CIT(E) dated 25.1.2019 becomes infructous, and therefore, the assessee seeks withdrawal of the present appeal from the Tribunal. 3. In view of the above written request of the assessee seeking withdrawal of appeal for the reasons narrated as above, appeal of the assessee being ITA No.57/RJT/2019 stands dismissed as withdrawn. Order pronounced in the Court on 10 th October, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 10/10/2022