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Indian Child School Vs. ITO(Exemption), Ghaziabad

Case No: ITA No. 2994/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 2/12/2025

Parties Involved

appellantIndian Child School
respondentITO(Exemption), Ghaziabad

Facts Summary

The appeal in ITA No.2994/Del/2023 for AY 2019-20 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 24.08.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 dated 24.08.2021 by NFAC, Delhi. The assessee filed a letter dated 01.01.2025 stating that it would be availing the Vivad Se Vishwas Scheme, 2024 to settle the tax disputes. The assessee had opted to settle the dispute arising out of this appeal by availing the VSVS scheme, 2024.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal should be treated as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, 2024?

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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