VIDYADEVI VISHWANATH DHANUKA CHARITABLE TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 7601/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71929 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 24-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K BZ U;K;IHB EQACBZ ESAA IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI JH JH JH JH VKBZ VKBZ VKBZ VKBZ- -- - IH IH IH IH- -- - CALY] U;KF;D LNL; ,OA JH ,U CALY] U;KF;D LNL; ,OA JH ,U CALY] U;KF;D LNL; ,OA JH ,U CALY] U;KF;D LNL; ,OA JH ,U- -- - DS DS DS DS- -- - FCYYS;K YS[KK LNL; DS LE{K FCYYS;K YS[KK LNL; DS LE{K FCYYS;K YS[KK LNL; DS LE{K FCYYS;K YS[KK LNL; DS LE{K BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER VK;DJ VIHY LA[;K /ITA NO. 7601 /MUM/2012 FU/KKZJ.K O'KZ @ ASSESSMENT YEAR:- 2012-13 VIDYADEVI VISHWANATH DHANUKA CHARITABLE TRUST, OFFICE NO. 209, 2 ND FLOOR, KEYTUO INDUSTRIAL ESTATE, KONDIVITA ROAD, ANDHERI EAST, MUMBAI 400059. CUKE@ VS. DIRECTOR OF INCOME TAX ( EXEMPTION). MUMBAI. PAN:- AABTV5379A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VIHYKFKHZ DH VKSJ LS @ APPELLANT BY NONE IZR;FKHZ DH VKSJ LS @ RESPONDENT BY SHRI GIRIJA DAYAL VKNS'K@ VKNS'K@ VKNS'K@ VKNS'K@ ORDER PER I.P. BANSAL, JM THIS APPEAL IS FILED BY THE ASSESSEE. IT IS DIRECTE D AGAINST THE ORDER DATED 22 ND NOVEMBER 2012 PASSED BY DIRECTOR OF INCOME TAX ( EXEMPTION), WHEREBY APPLICATION SUBMITTED BY THE ASSESSEE FOR REGISTRATION AS CHARITABLE INSTITUTION WAS REJECTED VIDE ORDER PASSED U/S 12AA (1)(B)(II) READ WITH SECTION 12A OF THE INCOME TAX ACT, 1961. LQUOKBZ DH RKJH[K@ DATE OF HEARING 16-12-2013 ?KKS'K.KK DH RKJH[K@ DATE OF PRONOUNCEMENT 16-12-2013 2. THE ASSESSEE VIDE ITS LETTER DATED 5 TH DECEMBER 2012 HAS EXPRESSED THE DESIRE TO WITHDRAW THE APPEAL. THE CONTENTS OF THE LETTER ARE REPRODUCED BELOW:- DECEMBER 5, 2013 TO, THE REGISTRAR ITAT, MUMBAI. DEAR SIR, REF: VIDYADEVI VISHWANATH DHANUKA CHARITABLE TRU ST APPEAL NO.: 7601 /MUM-2012/ASST YEST/ BLOCK PERI OD:2012-13 WE HAVE TO INFORM YOU THAT WE HAVE FILED ABOVE APPE AL, WE ARE ENCLOSING HEREWITH COPY OF ORIGINAL RECEIPT FOR YOUR PERUSAL. WE WITH TO WITHDRAW THE ABOVE APPEAL. KINDLY DO THE NEEDFUL. THANKING YOU YOURS FAITHFULLY FOR VIDYADEVI VISHWANATH DHANUKA CHARITABLE TRUST. TRUSTEE ENCL: AS ABOVE. 3. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON TH E FIXED DATE OF HEARING. HOWEVER, LD. DR DID NOT EXPRESS ANY OBJECTION TO TH E ACCEPTANCE OF REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL. 4. IN THIS VIEW OF THE SITUATION, AFTER CONSIDERING THE LETTER OF WITHDRAWAL AND THE SUBMISSION OF LEARNED DR, WE PERMIT THE ASS ESSEE TO WITHDRAW THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS DISM ISSED AS WITHDRAWN. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSE D AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 16 -12-2 013. SD/- SD/- (N.K. BILLAIYA) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER SKS SR. P.S, MUMBAI DATED 16-12-2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, E BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI