Lala Khajan Singh Lalta Prasad Charitable Trust, Muzaffarnagar V. CIT, EXEMPTION , LUCKNOW

ITA 6730/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0281 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 07-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

ITA NO.-6730/DEL/2017 LALA KHAJAN SINGH LALTA PRASAD CHARITABLE TRUST. PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: F: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 6730/DEL/2017 ( ASSESSMENT YEAR: 2017-18) LALA KHAJAN SINGH LALTA PRASAD CHARITABLE TRUST, MUZAFFARNAGAR. VS. CIT, EXEMPTION, LUCKNOW. APPELLANT RESPONDENT PAN NO: AAATL9141R ASSESSEE BY : NONE REVENUE BY : SHRI K.A. MANU, SR. DR PER ANADEE NATH MISSHRA, AM (A) THIS APPEAL BY ASSESSEE IS FILED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW, [LD. CIT(E), FOR SH ORT], DATED 08/09/2017. GROUNDS TAKEN IN THIS APPEAL OF ASSESSEE ARE AS UND ER: 1. THAT THE ORDER IS AGAINST LAW & FACTS ON RECORD . 2. THAT LD. CIT WAS WRONG IN REJECTING APPLICATION U/S 12AA WITHOUT ANY BASE. 3. THAT LD. CIT WAS WRONG IN REJECTING APPLICATION U/S 12AA WITHOUT ANY SHOW CAUSE NOTICE. ITA NO.-6730/DEL/2017 LALA KHAJAN SINGH LALTA PRASAD CHARITABLE TRUST. PAGE 2 OF 4 (B) THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST REJECTION OF ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA OF INCOME TAX ACT, 1961 (I.T. ACT, FOR SHORT). VIDE LETTER DATED 24-02-2021 FILED ON BEHALF OF THE ASSE SSEE, IT HAS BEEN SUBMITTED THAT THE ASSESSEE WAS NOT PRESSING THE APPEAL; AND THAT THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE APPEAL. RELEVANT PORTION OF THE AFORESAID LETT ER DATED 24-02-2021 IS REPRODUCED AS UNDER: WITH REFERENCE TO THE ABOVE APPEAL, THE ASSESSEE S UBMITS THAT IT HAS BEEN GRANTED EXEMPTION U/S 12AA ON 14.02.2012 AND HENCE IT IS NOT PRESSING ABOVE APPEAL. HENCE THE ASSESSEE WANTS THAT THE APPEAL MAY BE ALL OWED TO BE WITHDRAWN & OBLIGE. (C) AT THE TIME OF HEARING BEFORE US, THE LEARNED SENI OR DEPARTMENTAL REPRESENTATIVE (LD. SR. DR, FOR SHORT) DID NOT EXPRESS ANY OBJEC TION TO WITHDRAWAL OF APPEAL BY THE ASSESSEE. IN VIEW OF THE FOREGOING, THIS APPEAL HA S BECOME INFRUCTUOUS, AND IS HEREBY ALLOWED TO BE WITHDRAWN. FOR STATISTICAL PURPOSES, THE APPEAL IS TREATED AS DISMISSED, BEING WITHDRAWN BY ASSESSEE. THE ORDER WAS ALREADY PRONOUNCED ORALLY IN OPEN COU RT ON 11-03-2021 AFTER CONCLUSION OF HEARING. NOW, THIS WRITTEN ORDER IS SIGNED, ON 11- 03-2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANADEE N ATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 11-03-2021 (POOJA) ITA NO.-6730/DEL/2017 LALA KHAJAN SINGH LALTA PRASAD CHARITABLE TRUST. PAGE 3 OF 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.-6730/DEL/2017 LALA KHAJAN SINGH LALTA PRASAD CHARITABLE TRUST. PAGE 4 OF 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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