GNANODAYA REHABILITATON ASSOCIATION, NEELANGARAI V. CIT (EXEMPTIONS), NUNGAMBAKKAM

ITA 829/CHNY/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9232 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-01-2024
• Assessment Year: misc
• Appeal Filed On: 18-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘सी’’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI ी. मंज ु नाथ. जी लेखा सद य एवं ी मनोमोहन दास, ाियक सद के सम BEFORE SHRI MANJUNATHA.G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकरअपीलसं./I. T. A. No. 8 2 9/ Chn y/ 2 0 2 3 Gnanodaya Rehabilitation Association 5/57, Old No.5/18A Enclave, Annai Murugammal Avenue, Neelangarai, Chennai-600 115. V s The Commissioner of Income Tax (Exemption), Chennai. P AN: A AA AG 7 3 1 1 H (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr.P.M. Kathir, Advocate यथ क ओरसे/Respondent by : Mr. R.Clement Ramesh Kumar, CIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 09.01.2024 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 09.01.2024 आदेश / O R D E R PER MANJUNATHA.G AM: This appeal filed by the assessee is directed against order passed by the learned Commissioner of Income Tax (Exemption), Chennai dated 29.04.2023. 2. At the outset, we find that the appeal filed by the assessee is time barred by 21 days, for which, a petition for condonation of delay in filing of the appeal along with Affidavit explaining the reasons for delay, has been filed by the assessee. After hearing both sides, the delay in filing of appeal is condoned and appeal by the assessee is admitted for adjudication. 2 ITA No. 829/Chny/2023 3. The learned AR for the assessee, at the time of hearing, filed a petition dated 08.01.2024 stating that the PCIT/CIT has subsequently granted approval u/s.80G(5) of the Act, vide order dated 06.10.2023 to the assessee trust and therefore, prayed that assessee trust may be permitted to withdraw its appeal. 4. The learned DR for the Revenue has no objection to withdraw the appeal. 5. In view of the above reasons, we dismiss the appeal filed by the assessee trust as withdrawn. Order pronounced in the open court on 9 th January, 2024 Sd/- Sd/- (मनोमोहन दास) (जी. मंज ु नाथ) (Manomohan Das) (G. Manjunatha) या$यक सद य /Judicial Member लेखा सद!य / Accountant Member चे#नई/Chennai, $दनांक/Dated :09.01.2024 DS आदेश क &त'ल(प अ)े(षत/Copy to: 1.Appellant 2. Respondent 3. आयकर आय ु *त/CIT 4 (वभागीय &त&न-ध/DR 5. गाड0 फाईल/GF.