Case Number: ITA 655/DEL/2021
Appellant: Shiv Sewa Samiti, Ghaziabad
Respondent: CIT(E), Lucknow
Assessment Year: –
Case Filed On: 2021-06-02
Order Type: Final Tribunal Order
Date of Order: 2022-11-16
Pronounced On: 2022-11-16
This article provides a comprehensive overview of the case ITA No. 655/DEL/2021, where Shiv Sewa Samiti, Ghaziabad, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Lucknow. The case pertains to the registration application under Section 12AA of the Income Tax Act, which the appellant later sought to withdraw.
Shiv Sewa Samiti, based in Village & Post Shahpur Bamheta, Ghaziabad, Uttar Pradesh, had applied for registration under Section 12AA of the Income Tax Act. The CIT(E), Lucknow, had registered the application on 23.03.2021. However, the appellant, represented by CA Harish Sachdeva, appealed against the registration order.
The primary issue was the registration application under Section 12AA of the Income Tax Act, which is essential for obtaining tax exemption for charitable or religious institutions.
The appellant, represented by CA Harish Sachdeva, initially filed an appeal against the CIT(E)’s order. However, the appellant later submitted an application dated 05.10.2022, seeking permission to withdraw the appeal.
The respondent, represented by Sh. M. Baranwal, CIT(DR), did not raise any objections to the appellant’s request to withdraw the appeal.
The tribunal, consisting of Sh. N.K. BILLAIYA, Accountant Member, and Sh. KUL BHARAT, Judicial Member, reviewed the appellant’s application to withdraw the appeal. Considering the lack of objections from the respondent, the tribunal decided to dismiss the appeal as withdrawn.
Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi
Before: Sh. N.K. BILLAIYA, Accountant Member & Sh. KUL BHARAT, Judicial Member
Order:
This appeal by the assessee is preferred against the order of the CIT(Exemption), Lucknow dated 23.03.2021 by which the CIT (Exemption) registered the application of the assessee seeking registration u/s. 12AA of the Act. At the very outset, we find that an application dated 05.10.2022 has been filed by the assessee seeking permission to withdraw the appeal. Since no objection is raised by the DR, this appeal is dismissed as withdrawn.
Final Judgment:
The appeal of the assessee is dismissed as withdrawn.
Order Pronounced and Signed in Open Court on 16th November 2022.
Signed:
Sh. KUL BHARAT, Judicial Member
Sh. N.K. BILLAIYA, Accountant Member
Date: 16th November 2022
Shiv Sewa Samiti, Ghaziabad vs. CIT(E), Lucknow: Application Withdrawal 2022
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