The Commissioner Of Income Tax (Exemptions), Patna v. All India Women’s Conference (Golmuri Constituent Branch)

T.A. No. 27 of 2019 The Commissioner of Income Tax (Exemptions), Patna --- --- Appellant Versus All India Women’s Conference (Golmuri Constituent Branch)having its office at Mahila Sharan, Telco Colony, Jamshedpur, Singhbhum East --- --- Respondent ….... CORAM: HON’BLE MR. JUSTICE APARESH KUMAR SINGHHON’BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARYThrough Video Conferencing For the Appellant : Mr. Rahul Lamba, Advocate For the Respondent : 05/02.02.2021 Heard Mr. Rahul Lamba, learned counsel for the appellant Income Tax Department. 2. This appeal is directed against the order dated 29.11.2018 passed by the learned Income Tax Appellate Tribunal, Ranchi Bench, Ranchi in appeal being I.T.A. No. 314/Ran/2016 in respect of the assessment year 2012-13 preferred by the respondent. By the impugned order learned I.T.A.T allowed the appeal of the respondent and directed the Assessing Officer to allow exemption under Section 11 of the Income Tax Act, 1961 and deletion of the amount of Rs. 1,40, 32,172/-. It was further ordered that the interest under Section 234 of the Act shall be charged on the income declared in the return and not on the assessed income. 3. There are surviving defects to be removed. However, learned counsel Mr. Rahul Lamba submits on the basis of the written instruction contained in letter dated 29.01.2021 furnished by the Commissioner of Income Tax (Exemptions), Patna that since the tax effect is less than the monetary limit prescribed for preferring an appeal before the High Court as per the CBDT Circular No. 3/2018 as amended by the Circular No. 17/2019 dated 08.08.2019 and the case does not fall under any of the exemption clause mentioned under the circular, therefore, the appeal may be permitted to be withdrawn. 4. The letter dated 29.01.2021 sent through email is kept on record. In view of the aforesaid submissions, instant appeal is dismissed as withdrawn. (Aparesh Kumar Singh, J.) (Anubha Rawat Choudhary, J.)