Pitanjali International Yoga Foundation (Trust), Uttrakhand V. CIT (Exemptions), Lucknow

ITA 5955/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0277 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 22-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N. C. UPPDADHAY
• Section: 12AA

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 5955/DEL/2016 (ASSESSMENT YEAR: 2015-16) PATANJALI INTERNATIONAL YOGA FOUNDATION (TRUST), TAPOVAN SARAI, POST SHIVANAND NAGAR, DISTRICT TEHRI GARHWAL, UTTRAKHAND PAN: AACTP6579P VS. CIT(EXEMPTION) LUCKNOW (APPELLANT (RESPONDENT) ASSESSEE BY : DR. V. K. CHATTERJEE, ADV REVENUE BY: SHRI N. C. UPPDADHAY, SR. DR DATE OF HEARING 04/03/2021 DATE OF PRONOUNCEMENT 04/03/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT(EXEMPTION), LUCKNOW DATED 21.10.2016. 2. AT THE TIME OF HEARING OF THE APPEAL THE LD AR SUBMITTED A LETTER DATED 20.05.2019, WHEREIN, HE INFORMED THAT THE APPELLANT TRUST HAS ALREADY BEEN GRANTED REGISTRATION U/S 12AA OF THE INCOME TAX ACT VIDE ORDER DATED 20.02.2019 PASSED BY HONBLE CIT(EXEMPTION), LUCKNOW. FURTHER, HE STATED THAT NOW THE APPEAL HAS BECOME INFRUCTOUS AS IT HAS ALREADY BEEN GRANTED REGISTRATION U/S 12AA ON 20.02.2019 AND WISH TO WITHDRAW THE SAME. 3. THE LD DR HAS NO OBJECTION ON THE REQUEST OF THE LD AR. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. ON THE FACTS AND CIRCUMSTANCES OF THE CASE WE FOUND THAT THE ASSESSEE FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE LD CIT(E), LUCKNOW AS IT WAS DENIED REGISTRATION U/S 12AA. NOW, IT HAS BEEN GRANTED REGISTRATION U/S 12AA ON 20.02.2019. THEREFORE, THE PRESENT APPEAL BECOMES INFRUCTUOUS. ON THE FACTS AND CIRCUMSTANCES OF PAGE | 2 THE CASE, WE ALLOW THE ASSESSEE TO WITHDRAW THE PRESENT APPEAL. ACCORDINGLY, WE DISMISS THE PRESENT APPEAL AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04.03.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.03.2021 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE | 3 DATE OF DICTATION 4.03.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4.03.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 4.03.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 4.03.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 4.03.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 4.03.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 4.03.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 4.03.2021 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