Moharidevi Taparia Memorial Trust, Mumbai V. CIT (Exemption) , Mumbai

ITA 984/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1335 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 25-06-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 03-03-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: LETTER FILE
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GIRISH AGRAWAL, AM IT A N o. 984 /M u m / 20 24 ( A ss e s s me n t Y e a r: 2023 -2 4 ) Moharidevi Taparia Memorial Trust 612, Raheja Chambers, Fress Press Journal Road, Nariman Point, Mumbai-400 021 V s. CIT (Exemption) 601, 6 th Floor, Cumballa Hill MTNL TE Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 P A N / G I R N o. AA A T M 03 8 3 Q (Assessee) : (Respondent) Assessee by : Letter File Respondent by : Smt. Sanyogita Nagpal D a te o f H e a r i n g : 26.06.2024 D ate of P ro n ou n ce me n t : 28.06.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the ex parte order of the learned Commissioner of Income Tax (Exemptions) (‘ld.CIT(E) for short), pertaining to the Assessment Year (‘A.Y.’ for short) 2023-24. 2. The assessee has raised the following grounds of appeal: 1. The learned Commissioner of Income Tax (Exemptions) erred in rejecting your appellant’s application for approval u/s. 80G of the Income Tax Act, 1961 on the ground that it is non maintainable. 2. The learned Commissioner of Income Tax (Exemptions) was not justified in rejecting the application for approval u/s. 80G without affording an opportunity of being heard. 3. The learned Commissioner of Income Tax (Exemptions) ought to have decided the matter of approval u/s. 80G on merits of the case after providing an opportunity to the appellant trust to rectify the mistake of quoting incorrect section code in Form 10AB. 3. None appeared for and on behalf of the assessee on the date of hearing but the assessee had made a written submission vide letter dated 07.05.2024 requesting for withdrawal of the appeal filed against the rejection of application u/s.80G(5) by the ld. CIT(E) on the ground that 2 ITA No. 9 8 4 / M u m / 2 0 2 4 ( A . Y . 2 0 2 3 - 2 4 ) Moharidevi Taparia Memorial Trust vs. CIT (Exemption) the assessee has selected the wrong section code (13 – clause (ii) instead of 14 – clause(iii). It is observed that since the assessee had filed a fresh application dated 16.01.2024 in Form 10AB rectifying the error the assessee seeks for withdrawal of the present appeal. 4. The learned Departmental Representative (ld. DR for short) for the Revenue did not object to the same. 5. Upon perusal of the records, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn. 6. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 28.06.2024. Sd/- Sd/- (Girish Agrawal) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 28.06.2024 Roshani , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT - concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai