Shri Kallu Singh Yadav Educational Society, Ghaziabad V. CIT(E), Lucknow

ITA 6921/DEL/2018

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1721 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 01-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHORT DID NOT RAISE
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.6921/Del/2018 (ASSESSMENT YEAR----) M/s Shri Kallu Singh Yadav Educational Society, Krishna Vihar Colony, Lal Kuan, Ghaziabad, Uttar Pradesh-201 001. PAN-AAHTS 8345P Vs. CIT (Exemption), Lucknow. (Appellant) (Respondent) Appellant By Sh. Saurabh Goyal, CA Respondent by Sh. Umesh Takyar, Sr. DR ORDER 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 short], dated 04.09.2018. (B) The assessee applied for registration u/s 12A/12AA of Income Tax Act, 1961 on 16.03.2018. Vide impugned order dated 04.09.2018, the Ld. CIT(E) rejected the assessee’s application for 2 ITA No.6921/Del/2018 Kallu Singh Yadav Educational Society vs. ITO registration. The present appeal before us was filed by the assessee against the aforesaid impugned order dated 04.09.2018 of the Ld. CIT(E). The Grounds taken in this appeal by the assessee are as under: “1. That having regard to the facts and circumstances of the case, Ld. CIT(E) has erred in law and on facts in denying the registration u/s 12AA and that too by observing that applicant has failed to provide sufficient material to corroborate the charitable nature of the object of society and that too by recording incorrect facts and findings and without considering the submissions and evidences of the assessee and without giving adequate opportunity of hearing. 2. That in any view of the matter and in any case, action of Ld. CIT(E) in denying the registration u/s 12AA is bad in law and against the facts and circumstances of the case. 3. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” (C) In the course of appellate proceedings in Income Tax Appellate Tribunal, a letter dated 13.12.2021 was filed from the assessee side requesting for withdrawal of this appeal. The relevant portion of this letter is reproduced as under: “Appeal in the above said case was filed by the assessee on dated 01.11.2018 against the order of Ld. CIT-Exemption, Lucknow, which is fixed for hearing before Hon'bie "G" Bench on 04.01.2022. It is respectfully submitted that presently assessee is not required registration u/s 12AA because the limit of aggregate annual receipt u/s 10(23C)(iiiad) of Income Tax Act is increased from Rs. 1 Crore to 5 Crore therefore assessee wants to withdraw this appeal. Therefore, it is humbly prayed that assessee may kindly be allowed to withdraw this appeal. We shall be highly obliged.” 3 ITA No.6921/Del/2018 Kallu Singh Yadav Educational Society vs. ITO (D) At the time of hearing before us, the Ld. Authorized Representative of the assessee (“Ld. AR”, for short), drew our attention to the aforesaid letter dated 13.12.2021; and requested for permission to withdraw the appeal. The Ld. Senior Departmental Representation for Revenue [“Ld. Sr. DR”, for short] did not raise any objection against withdrawal of the appeal of the assessee. (D.1) In view of the foregoing, and as both sides are in agreement, the present appeal is hereby dismissed, being withdrawn by the appellant. (E) This order was already pronounced orally in the open Court at the conclusion of the hearing on 04.01.2022 in the presence of representatives of both sides. Now, this written order is signed today on 04.01.2022. Sd/- Sd/- (AMIT SHUKLA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 04.01.2022 PK/Ps