PLOICE STATION SAANJH (COMMUNITY POLICING) SOCIETY, JALANDHAR V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 655/ASR/2019

AI Insights

The case involved an appeal by the Police Station Saanjh (Community Policing Society) against the order of the Commissioner of Income-Tax (Exemptions), Chandigarh. The appeal was initially set for a hearing on May 4, 2023. However, the Assessee, having been granted permanent registration under section 12AB, found the appeal to be only academic and infructuous. Consequently, the Assessee's counsel submitted an application to withdraw the appeal, which was not objected to by the Departmental Representative. The tribunal, therefore, dismissed the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114654 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-06-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 23-10-2019
• Laws Referred To: Section 12AB, Section 12A(2)
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA BHAURAOJI NINAWE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 655/Asr/2019 Assessment Year: 2019-20 Police Station Saanjh (Community Policing Society Navi Baradari G.T. Road, Near Lyalpur, Khalsa College, Jalandhar-144001- Punjab, Amritsar PAN: AACAP8614Q (Appellant) Vs. The CIT (E) Chandigarh (Respondent) Assessee by Shri Parikshit Aggarwal, CA Revenue by Shri Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing : 12/06/2023 Date of Pronouncement : 15/06/2023 ORDER Per Dr. M. L. Meena, AM: This is an appeal filed by the Assessee against the order of the Ld. Commissioner of Income-Tax (Exemptions), (hereinafter referred to as ‘the CIT (E)’), Chandigarh dated 29/08/2019. 2. During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw the appeal stating therein as under: I.T.A. No. 655/Asr/2019 Assessment Year: 2019-20 2 Subject: Prayer for grant of permission to Withdrawl appeal in Ita No. 655/Asr/2019 in the case of Police Station Saanjh (Community Policing) Society Jalandhar, PAN: AACAP8614Q, for the AY 2019-20, fixed for hearing on 04.05.2023. Hon’ble Bench, The appeal cited as subject above is fixed for hearing on 04.05.2023 before the Hon’ble Bench. We have been informed by the appellant that they having been granted permanent registration u/s 12AB, it has rendered the subject appeal as only academic and infructuous. A copy of letter from the appellant in this regard is attached. In view of this development, permission may please be granted to withdraw the subject appeal with a liberty to get the same revived in case the revenue chose to recall the registration now granted u/s 12AB or chose to not only the benefit of rctrospectivity as per proviso to s. 12A(2). We shall be highly obliged. Thanking You, Sd/- (Parikshit Aggarwal) Chartered Accountant Counsel for the Appellant 3. Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn. 4. In view of the above the appeal of the assessee is dismissed as withdrawn. 5. In the result, appeal of the Assessee is dismissed. Order pronounced in the open court on 15/06/2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member A.G Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order