Case Number: ITA 53/DEL/2021
Appellant: MultiPlayer Plastic Films Sanitation Trust, Noida
Respondent: CIT(E), Lucknow
Assessment Year: 2020-21
Case Filed on: 2021-01-27
Order Type: Final Tribunal Order
Date of Order: 2022-10-31
Pronounced on: 2022-10-31
In the Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi, a significant case was presented involving MultiPlayer Plastic Films Sanitation Trust. The primary issue under dispute was the denial of registration under Section 12A and approval under Section 80G of the Income-Tax Act, 1961, by the Commissioner of Income Tax (Exemption), Lucknow.
The appellant, MultiPlayer Plastic Films Sanitation Trust, based in Noida, Uttar Pradesh, had applied for registration under Section 12A and approval under Section 80G of the Income-Tax Act, 1961. The CIT(E), Lucknow, denied these applications through orders dated 21.12.2020, leading the Trust to file appeals before the ITAT.
The Trust challenged the CIT(E)’s decision on the following grounds:
The appellant’s counsel, Sh. M.P Rastogi, Advocate, represented the Trust, while the respondent was represented by Ms. Sarita Kumari, CIT DR. The appellant initially presented arguments challenging the CIT(E)’s orders, but subsequently moved an application to withdraw the appeals.
The Tribunal, represented by Sh. N.K. Billaiya, Accountant Member, and Sh. Kul Bharat, Judicial Member, considered the withdrawal application filed by the appellant. Key observations and findings included:
The Tribunal ruled in favor of the appellant’s request to withdraw the appeals. Consequently, the appeals against the CIT(E)’s denial of registration under Section 12A and approval under Section 80G were dismissed.
Final Judgment: The appeals ITA No. 53/DEL/2021 and ITA No. 54/DEL/2021 were dismissed as withdrawn.
This case highlights the procedural aspects of withdrawing appeals in the Income Tax Appellate Tribunal and emphasizes the importance of timely and appropriate applications during the appellate process.
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