Case Number: ITA 825/DEL/2021
Appellant: All India Institute Of Valuers Foundation, Delhi
Respondent: CIT Exemption, New Delhi
Assessment Year: ——-
Result: ——-
Case Filed on: 2021-07-02
Order Type: Final Tribunal Order
Date of Order: 2022-09-30
Pronounced on: 2022-09-30
This appeal was filed by the All India Institute of Valuers Foundation against the order dated 25.03.2021 passed by the Commissioner of Income Tax (Exemption), New Delhi under Section 12AA(1)(b) read with Section 12A & 80G(5)(vi) of the Income Tax Act, 1961.
The appeals were directed against the rejection of the assessee’s application for registration under Section 12AA and approval under Section 80G of the Income Tax Act. The grounds of appeal included disputes over the eligibility and procedural aspects of these applications.
The case was heard by the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT), with Sh. Anil Chaturvedi, Accountant Member, and Sh. Narender Kumar Choudhary, Judicial Member, presiding over the matter. The appeal was scheduled for a hearing on 29.09.2022.
On 22.09.2022, the assessee filed a letter seeking to withdraw the appeals. The Revenue, represented by Shri Kanav Bali, Senior Departmental Representative (D.R.), did not object to the withdrawal request.
After considering the request and the lack of objection from the Revenue, the Tribunal decided to dismiss the appeals as withdrawn. The decision was made to streamline the process and avoid unnecessary litigation, given the assessee’s expressed intention to withdraw.
The Tribunal’s order to dismiss the appeals underscores the procedural flexibility and consideration given to the appellant’s request. The formal withdrawal of the appeals signifies the end of the dispute regarding the registration and approval under Sections 12AA and 80G of the Income Tax Act for the All India Institute of Valuers Foundation.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘A’, NEW DELHI
BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER
ITA Nos. 824 & 825/Del/2021
All India Institute of Valuers Foundation,
1007, 10th Floor, 27 Barakhamba Road, New Delhi – 110 001
PAN No. AASCA 8849 A Vs. CIT Exemption, New Delhi
(APPELLANT) (RESPONDENT)
Assessee by: –None–
Revenue by: Shri Kanav Bali, Sr. D.R.
Date of hearing: 29.09.2022
Date of Pronouncement: 30.09.2022
PER ANIL CHATURVEDI, AM:
Both the appeals filed by the assessee are directed against the order dated 25.03.2021 passed by the Commissioner of Income Tax (Exemption), New Delhi under Section 12AA(1)(b) read with Section 12A & 80G(5)(vi) of the Income Tax Act, 1961.
2. Assessee has filed a letter dated 22.09.2022 seeking the withdrawal of the appeals. Revenue has no objection in assessee withdrawing the appeals.
3. We have heard the Learned DR and perused the material on record. In view of the aforesaid request of the assessee, the appeals of the assessee are dismissed as withdrawn.
4. In the result, both the appeals of the assessee are dismissed.
Order pronounced in the open court on 30.09.2022
Sd/- Sd/-
(NARENDER KUMAR CHOUDHARY) (ANIL CHATURVEDI)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Date: 30.09.2022
PY*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation: 30.11.2021
Date on which the typed draft is placed before the dictating member: 30.11.2021
Date on which the typed draft is placed before the other member: 30.11.2021
Date on which the approved draft comes to the Sr. PS/ PS: 30.11.2021
Date on which the fair order is placed before the dictating member for pronouncement: 30.11.2021
Date on which the fair order comes back to the Sr. PS/ PS: 30.11.2021
Date on which the file goes to the Bench Clerk: 30.11.2021
Date on which the file goes to the Head Clerk: 30.11.2021
Date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the order:
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