M/s Shri Krishna Educational Welfare Society, Lehragaga V. CIT(E), Chandigarh

ITA 58/CHANDI/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8215 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDIP DAHIYA CIT
• Assessee Lawyers: AMARN PARTI
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 58/CHD/2019 ASSESSMENT YEARS : 2017-18 M/S SHRI KRISHNA EDUCATIONAL WELFARE SOCIETY CA DEEPAK JAIN, JAIN & ASSOCIATES, CHARTERED ACCOUNTANTS, RADHEY KRISHNA ENCLAVE, OPP. SDM COURTS, THE MALL, MALERKOTLA- PUNJAB THE CIT(E) EXEMPTIONS CHANDIGARH PAN NO: AANTS3757K APPELLANT RESPONDENT !' ASSESSEE BY : SHRI AMARN PARTI, ADVOCATE #!' REVENUE BY : SHRI SANDIP DAHIYA, CIT $ %! & DATE OF HEARING : 21/12/2020 '()*! & DATE OF PRONOUNCEMENT : 21/12/2020 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(E), CHANDIGARH DT. 30/10/2018. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPL ICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB.:- PRAYER FOR ALLOWING WITHDRAWAL OF APPEAL. HON'BLE MEMBERS, THE AFOREMENTIONED CASE HAS BEEN FIXED FOR HEARING ON DT. 07.12.2020. IT IS SUBMITTED BEFORE THIS HON'BLE COURT THAT THE PRESEN T APPEAL HAD BEEN FILED AGAINST THE ORDER OF THE CIT (EXEMPTIONS) DENYING A PPROVAL U/S 10(23C)(VI) OF THE INCOME TAX ACT, 1961 TO THE APPELLANT. IT IS BROUGHT TO THE NOTICE OF THIS HON'BLE COURT T HAT VIDE FINANCE ACT, 2020 DATED 27-03-2020, IT HAS BEEN PROVIDED THAT AN ASSESSEE C AN EITHER OPT FOR REGISTRATION/S 12AA OR OPT FOR APPROVAL UNDER CLAUS E (23C) OF SECTION 10. KEEPING 2 IN VIEW OF THE FACT, THAT SINCE THE APPELLANT HAS A LREADY BEEN GRANTED REGISTRATION U/S 12AA (VIDE ORDER DT. 27.06.2019 PA SSED BY THE CIT (EXEMPTIONS),CHANDIGARH PURSUANT TO THE ISSUE OF RE GISTRATION U/S 12AA BEING RESTORED BACK BY THE HON'BLE INCOME TAX APPELLATE T RIBUNAL,- CHANDIGARH), A HUMBLE PRAYER IS BEING MADE TO THIS HON'BLE COURT T O ALLOW THE APPELLANT TO WITHDRAW THE PRESENT APPEAL. SD/- AMAN PARTI COUNSEL FOR THE ASSESSEE 3. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED ON 21/12/2020 ) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAINI) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 21/12/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE