Case Number: ITA 55/DEL/2021
Appellant: Plastics Packaging Research & Development Centre, Noida
Respondent: CIT(E), Lucknow
Assessment Year: 2020-21
Case Filed on: 2021-01-27
Order Type: Final Tribunal Order
Date of Order: 2023-01-30
Pronounced on: 2023-01-30
In the Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi, a significant case was presented involving Plastics Packaging Research & Development Centre. The primary issue under dispute was the denial of approval under Section 80G(5)(vi) of the Income-Tax Act, 1961, by the Commissioner of Income Tax (Exemption), Lucknow.
The appellant, Plastics Packaging Research & Development Centre, based in Noida, Uttar Pradesh, had applied for approval under Section 80G of the Income-Tax Act, 1961. The CIT(E), Lucknow, denied this application through an order dated 07.01.2021, leading the Centre to file an appeal before the ITAT.
The Centre challenged the CIT(E)’s decision on the following grounds:
The appellant’s counsel, Shri Rajiv Kumar, C.A., represented the Centre, while the respondent was represented by Shri Pradeep Kumar Gautam, Sr. D.R. The appellant initially presented arguments challenging the CIT(E)’s order but subsequently moved an application to withdraw the appeal.
The Tribunal, represented by Sh. Anil Chaturvedi, Accountant Member, and Sh. Narender Kumar Choudhry, 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 appeal. Consequently, the appeal against the CIT(E)’s denial of approval under Section 80G was dismissed.
Final Judgment: The appeal ITA No. 55/DEL/2021 was dismissed as withdrawn.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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