M/s Janta Dal (Secular), 5, Safdarjung Lane, New Delhi Vs. ACIT, CIRCLE 31(1), NEW DELHI
June, 30th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "D", NEW DELHI
BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
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
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
PER H.S. SIDHU : JM
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
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
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.
[S.V. MEHROTRA] [H.S. SIDHU]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Copy forwarded to: -
1. Appellant -
2. Respondent -
4. CIT (A)
5. DR, ITAT
ITAT, Delhi Benches