Case Number: ITA 1112/DEL/2020
Appellant: Indian Education Foundation, Meerut
Respondent: CIT(E), Lucknow
Assessment Year: Not Applicable
Result: Final Tribunal Order
Case Filed On: 2020-03-19
Date of Order: 2023-01-17
Pronounced On: 2023-01-17
This case involves the Indian Education Foundation, Meerut, filing an appeal against the CIT(E), Lucknow, concerning the denial of approval under section 80G(5)(vi) of the Income Tax Act. The appeal was eventually withdrawn by the appellant.
The Indian Education Foundation, a charitable institution based in Meerut, applied for approval under section 80G(5)(vi) of the Income Tax Act, which allows donors to claim tax deductions for donations made to the institution. The CIT(E), Lucknow, denied this approval, prompting the foundation to file an appeal with the Income Tax Appellate Tribunal (ITAT).
The Indian Education Foundation, represented by Shri Ramit Kakkar, Advocate, initially sought to challenge the denial of approval by the CIT(E), Lucknow. The foundation believed that it met all the necessary criteria for approval under section 80G(5)(vi) and that the denial was unjustified.
The CIT(E), Lucknow, represented by Shri Mohd. Gayasuddin Ansari, CIT, DR, defended the decision to deny approval, stating that the foundation did not meet the required criteria under section 80G(5)(vi).
During the course of the hearing, the counsel for the appellant submitted a request to withdraw the appeal. The key points discussed were:
Appellant: Shri Ramit Kakkar, Advocate
Department: Shri Mohd. Gayasuddin Ansari, CIT, DR
The counsel for the appellant, Shri Ramit Kakkar, submitted that the foundation no longer wished to pursue the appeal and requested permission to withdraw it.
The Senior Departmental Representative, Shri Mohd. Gayasuddin Ansari, had no objection to the withdrawal of the appeal.
The Tribunal considered the appellant’s request for withdrawal of the appeal and the respondent’s non-objection. The key findings were:
Therefore, the Tribunal accepted the request for withdrawal and dismissed the appeal.
The ITAT concluded that the appeal by the Indian Education Foundation, Meerut, against the CIT(E), Lucknow, regarding the denial of approval under section 80G(5)(vi) was withdrawn by the appellant. The appeal was dismissed as withdrawn.
Order pronounced in the open court on 17th January 2023 by C.M. Garg, Judicial Member, and Pradip Kumar Kedia, Accountant Member.
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