This case review provides an analysis of the appeal filed by Strategic CSR Alliance against the Commissioner of Income Tax (Exemption), New Delhi, under ITA No. 1017/DEL/2020. The appeal, related to the denial of registration under section 12AA and section 80G of the Income Tax Act, 1961, was heard and subsequently withdrawn on July 13, 2022.
The appellant, Strategic CSR Alliance, is an organization seeking registration under section 12AA and section 80G of the Income Tax Act, 1961. The application for registration was denied by the Commissioner of Income Tax (Exemption), New Delhi, in an order dated November 29, 2019. The appellant challenged this decision by filing an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench.
The appeal was filed on March 9, 2020, and was registered as ITA No. 1017/DEL/2020. The case was scheduled for a hearing before the ITAT Delhi “G” Bench on July 13, 2022. The members presiding over the case were Shri Anil Chaturvedi, Accountant Member, and Ms. Astha Chandra, Judicial Member.
At the outset of the hearing, the Authorized Representative (AR) for the appellant, Shri Lakshay, Advocate, requested the permission of the Hon’ble Bench to withdraw the appeal. A formal letter dated July 13, 2022, was submitted to this effect. The respondent, represented by Ms. Sunita Singh, CIT-DR, raised no objections to the request for withdrawal.
After considering the request and noting the lack of objection from the Departmental Representative (DR), the Tribunal allowed the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. This decision was pronounced in the open court at the time of the hearing itself.
The final order, pronounced on July 13, 2022, concluded the proceedings for ITA No. 1017/DEL/2020. The withdrawal of the appeal signifies the appellant’s decision to not pursue the challenge against the denial of registration under section 12AA and section 80G of the Income Tax Act, 1961, any further in the Tribunal.
The official order as pronounced by the members of the Tribunal is as follows:
“The appeal filed by the assessee is dismissed as withdrawn.”
Order pronounced in the open court at the time of hearing itself i.e., on July 13, 2022.
sd/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER
sd/- (ASTHA CHANDRA) JUDICIAL MEMBER
This decision reflects the procedural closure of the case without a substantive adjudication on the merits of the original application for registration under the relevant sections of the Income Tax Act.
ITA 1017/DEL/2020: Strategic CSR Alliance vs CIT(E), New Delhi
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