Rao Lal Singh Shiksha Samiti , Mahendergarh V. CIT(E), Chandigarh

ITA 7756/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2576 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 05-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.7756 & 7757/Del/2018 Assessment Year: Nil Rao Lal Singh Shiksha Samiti, Village & P.O.- Kanina, Dist. Mahendragarh Haryana Vs. Commissioner of Income-Tax (Exemption), Sector 17-E, Chandigarh PAN :AAAAR3872L (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the assessee arise out of two separate orders, both dated 28.09.2018, of learned Commissioner of Income Tax (Exemptions), Chandigarh, rejecting assessee’s applications for grant of registration under section 12AA and section 80G of the Income-tax Act, 1961 (for short ‘the Act’). Appellant by None Respondent by Sh. T. Kipgen, CIT (DR) Date of hearing 11.05.2022 Date of pronouncement 11.05.2022 2 ITA Nos.7756 & 7757/Del/2018 2. When the appeals were called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 18 th April, 2022 seeking permission to withdraw the present appeals, as, it has been granted registration under section 12AA of the Act vide order dated 29.06.2020 and approval under section 80G of the Act vide order dated 02.09.2020. 3. Thus, in view of grant of registration under section 12AA and 80G of the Act, the present appeals, for all practical purposes, have become infructuous. Therefore, we permit the assessee to withdraw the present appeals. Accordingly, appeals are dismissed as withdrawn. 4. In the result, the appeals are dismissed. Order pronounced in the open court on 11 th May, 2022 Sd/- Sd/- (PRADIP KUMAR KEDIA) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 11 th May, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi