The Devnandan Welfare Trust, Maunath Bhanjan V. Commissioner of Income Tax (E), Lucknow

ITA 75/LKW/2020

AI Insights

The case involved The Devendra Welfare Trust, which appealed against an order from the CIT (Exemptions), Lucknow, concerning the registration under section 12AA(1)(b)(ii) of the Income Tax Act. The appeal was filed to contest the decision made by the CIT (Exemptions). However, before the hearing, the trust submitted an application to withdraw the appeal, having successfully obtained the required registration. The Departmental Representative, Smt. Sheela Chopra, did not object to the withdrawal, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 113275 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-11-2022
• Assessment Year: misc
• Appeal Filed On: 21-07-2020
• Laws Referred To: I.T. Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA

Judgement Text

I.T.A. No.75/Lkw/2020 Assessment year:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.75/Lkw/2020 Assessment Year: N.A. The Devendra Welfare Trust, Vandana Nursing Home, Narai Bandh Sahadatpura, Maunath Bhanjan UP-275101 PAN:AABTD7998P Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER BENCH: This appeal, filed by the assessee, is arising out of the order of learned CIT (Exemptions), Lucknow vide order No.ITBA/EXM/S/EXM1/2019- 20/1021222901(1) dated 28/11/2019 passed u/s 12AA(1)(b)(ii) of the I.T. Act (hereinafter referred to as the “Act”). 2. At the very outset, it was noticed that assessee has submitted an application dated 07/09/2022 vide which it has been submitted that the Appellant by Application for withdrawal of appeal Respondent by Smt. Sheela Chopra, CIT, D.R. Date of hearing 30/11/2022 Date of pronouncement 30/11/2022 I.T.A. No.75/Lkw/2020 Assessment year:N.A. 2 appeal filed by the assessee has become infructuous as assessee has got the registration and therefore, the assessee wants to withdraw the appeal. Learned D. R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal. 3. In the result, the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open court on 30/11/2022) Sd/. Sd/. (MAHAVIR SINGH) (GIRISH AGRAWAL) Vice President Accountant Member Dated:30/11/2022 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Assistant Registrar