Appeal Details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 0798 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
3 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-07-2024
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
23-07-2024
Assessment Year
2023-2024
Appeal Filed On
17-04-2024
Judgement Text
THEINCOMETAXAPPELLATETRIBUNAL AHMEDABAD“DIVISIONBENCH-A” AHMEDABAD Before:ShriRamitKochar,AccountantMember& ShriTRSenthilKumar,JudicialMember AssistiveKidsGuru CharitableTrust 514,NorthPlaza, VisatGandhinagar, Highway, AhmedabadCity, Sabarmati,SO Ahmedabad- 380005,Gujarat PAN:AAJTA3394G (Appellant) v. TheCommissioner ofIncome Tax(Exemptions) 609,6 th Floor, AayakarBhawan, (Vejalpur),Near SachinTower, Anandnagar- Prahaladnagar Road, Ahmedabad,- 380015,Gujarat (Respondent) Assesseeby:ShriShaiyamShah,A.R. Revenueby:ShriH.PhaniRaju,CITD.R. Dateofhearing:24-07-2024 Dateofpronouncement:24-07-2024 आदेश/ORDER ITANo.770/Ahd/2024 AssessmentYear:N.A. I.T.ANo.770/Ahd/2024A.Y.NAPageNo. AssistiveKidsGuruCharitableTrust 2 ThisappealinITANo.770/Ahd/2024forassessment year:NA,filedbytheassesseebeforeIncomeTaxAppellate Tribunal,AhmedabadDivisionBench,Ahmedabadhasarisen fromtheorderdated22-02-2024passedbyld. CIT(Exemption),Ahmedabad(DIN&NoticeNo.ITBA/EXM/F/ EXM45/2023-24/106132618(1))rejectinganapplication (ApplicationNo.CIT(Exemption),Ahmedabad/2023- 24/12AA/13763)filedbytheassesseeinFormNo.10ABfor grantofapprovalundertheprovisionsofSection80G(5)ofthe Income-taxAct,1961. 2.WhenthisappealcameupforhearingbeforeDivision Benchtoday,theld.Counselfortheassesseeastheoutset statedthattheassesseewantstowithdrawthisappeal,asthe assesseehasalreadyfiledanfreshapplicationinFormNo. 10ABvideacknowledgmentnumber248146590280524on 28.05.2024withdepartmentunderanextendedtimeperiod grantedbyCBDT,videCircularNo.7/2024,dated 25.04.2024,andhencethisappealhasbecomeinfructuous, andprayersweremadebyld.Counselfortheassesseeto allowwithdrawalofthisappeal.Theld.CIT-DRhasno objectionifthisappealisallowedtobewithdrawnbyITAT, asbeinginfructuousascontendedbyld.Counselforthe assessee.Afterhearingboththeparties,weallowtheassessee towithdrawthisappealinITAno.770/Ahd/2024asbeing I.T.ANo.770/Ahd/2024A.Y.NAPageNo. AssistiveKidsGuruCharitableTrust 3 infructuousinviewofCBDTCircularNo.7/2024dated 25.04.2024.Thus,intheresult,thisappealstooddismissed asindicatedabove.Weorderaccordingly. 3.Intheresult,theappealoftheassesseeinITANo. 770/Ahd/2024forassessmentyear:NAisdismissedas withdrawn. Orderwaspronouncedintheopencourton24-07-2024onthe conclusionofthehearinginthepresenceofboththeparties,and reducedtowritingandsignedon24.07.2024 Sd/-Sd/- (TRSENTHILKUMAR)(RAMITKOCHAR) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad:Dated:24/07/2024
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