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M/s Janta Dal (Secular), 5, Safdarjung Lane, New Delhi Vs. ACIT, CIRCLE 31(1), NEW DELHI
June, 30th 2015
                                                          ITA NO.2018/Del/2013

                      DELHI BENCH "D", NEW DELHI
                   SHRI H.S. SIDHU, JUDICIAL MEMBER

                         I.T.A. No. 2018/DEL/2013
                                A.Y. : 2008-09
M/s Janta Dal (Secular),                       ACIT,
5, Safdarjung Lane,                      VS. CIRCLE 31(1),
New Delhi                                      NEW DELHI
(APPELLANT)                                   (RESPONDENT)

            Assessee by               :    Sh. Ashok Gandhi, Adv.
           Department by              :    Sh. Gaurav Dudeja, Sr. DR

                      Date of Hearing : 29-6-2015
                      Date of Order       : 29-6-2015


     This appeal by the Assessee is directed against the Order of

the Ld. Commissioner of Income Tax (Appeals)-XXVI, New Delhi

dated 29.1.2013 pertaining to assessment year 2008-09.

2.   The grounds of appeal raised read as under:-

     "1.    That the Commissioner of Income Tax (Appeals)-XXVI,

            New Delhi erred and went wrong on facts and in law in

            confirming the action of the AO to refuse exemption to

                                                     ITA NO.2018/Del/2013

          the appellant as available under section 13A of the

          Income Tax Act, 1961 on the ground that the report of

          voluntary contribution required under section 29C(3) of

          the Representation of the People Act, 1951 has been not

          submitted by the assessee. The observations made and

          basis adopted are unjustified and against the facts of the

          case on record in as much as the provisions of sub-

          section 3 would come into play only if the condition laid

          down in sub section 1 of Section 29C are fulfilled.

     2.   That the appellant party has maintained complete books

          of accounts and such accounts have been audited as

          provided under the Act. The appellant was thus entitled

          to the benefit of exemption under section 13A of the

          Income Tax Act, 1961 since it did not receive any

          donation in excess of Rs. 20,000/- from any person in the

          financial year under consideration.

     3.   That the appellant craves leaves to add, alter or amend

          any / all the grounds of appeal before or during the

          course of hearing of the appeal."

3.   The facts narrated by the Revenue Authorities are not disputed
by both the parties, therefore, need not to repeat here for the sake
of convenience.

                                                                 ITA NO.2018/Del/2013

4.    At the time of hearing Sh. Ashok Gandhi, Advocate/Authorised
Representative of the Assessee has made a statement that he is
not pressing the present Appeal and requested that the assessee
has    already      been    granted     relief   during    the     reassessment
proceedings by the AO concerned on the grounds and issues which
have been raised before the Tribunal in the appeal under reference.
In this behalf, he has filed a copy of the Application dated 15.1.2015
addressed to this Bench        intimating the aforesaid          circumstances.
Accordingly, he requested that the assessee may be permitted to
withdraw the present Appeal.

5.    On the contrary, Sh. Gaurav Dudeja, Ld. Sr. DR has not raised

any objection to the request of the assessee.

6.    We have heard both the parties and perused the records.
Keeping in view of the facts and circumstances of the present case
and    the      aforesaid   statement       made   by     Sh.    Ashok     Gandhi,
Advocate/Authorised Representative of the assessee                    as well as
written request dated 15.1.2015, the present Appeal is dismissed, as

7.    In the result, the Appeal filed by the Assessee                       stands
dismissed in the aforesaid manner.

      Order pronounced in the Open Court on 29/6/2015.

      Sd/-                                                         Sd/-

[S.V. MEHROTRA]                                            [H.S. SIDHU]
ACCOUNTANT MEMBER                                       JUDICIAL MEMBER

Date 29/6/2015

                                       ITA NO.2018/Del/2013

Copy forwarded to: -
1.   Appellant -
2.   Respondent -
3.   CIT
4.   CIT (A)
5.   DR, ITAT

                       TRUE COPY
                                   By Order,

                                   Assistant Registrar,
                                   ITAT, Delhi Benches

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