SAI TIRUPATI UNIVERSITY,UDAIPUR vs. CIT(EXEMPTION), JAIPUR
What did the Tribunal hold?
The Tribunal allowed the assessee's application to withdraw the appeals. Since the registration sought in the appeals was granted for a different period, the assessee no longer wished to pursue the matter.
What were the facts?
The assessee, Sai Tirupati University, filed appeals against orders of the CIT(Exemption). The assessee later applied to withdraw the appeals, stating that they had obtained registration under Section 10(23C)(vi) & (via) for a subsequent period.
What were the issues?
Whether the appeals filed by the assessee should be dismissed as withdrawn due to subsequent registration being granted for a different period.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
Both the captioned appeals have been filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions), Jaipur dated 26.08.2019 & 27.08.2019.
16.10.2023 requesting to withdraw the appeals, contending as under:
“In view of the aforesaid amendment the Appellant Trust had applied for registration in Form 10A and the registration to the Appellant Trust has been granted for the period A.Y. 2022-23 to 2026-27 and accordingly considering the aforesaid amendments Appellant Trust do not want to get registration u/s 10(23C)(vi) & (via). In view of the aforesaid amendment the Appellant Trust had applied for registration in Form 10A and the registration to the Appellant Trust has been granted for the period A.Y. 2022-23 to 2026-27. Therefore the Appellant Trust wants to withdraw the said appeal filed before Hon’ble Income Tax Appellate Tribunal, Jodhpur. Kindly do the needful to treat the said application as withdrawn and oblige.”
Accordingly, the appellant trust has filed an application in Form No. 10A and the registration of the trust u/s 10(23C)(vi) & (via) was granted vide order dated 21.07.2023 for the period from Assessment Year 2022-23 to 2026-27. Therefore, the appellant trust now does not want to pursue the matter further in the appeal filed before the Hon’ble Bench, since the registration is granted to the trust for which the said appeals were preferred. Therefore, the appellant trust requested to withdraw the said withdrawn.
The Ld. D.R. has no objection to the request of the assessees.
Accordingly, the appeals are allowed to be withdrawn.
In the result, both the appeals filed by the assessee are dismissed as withdrawn.
Order pronounced in the open court on 19.10.2023
More judgments on Section 10(23C)(vi)
- Ss Early Learning Society, Hyderabad vs CIT (Exemption), HyderabadITA 1208/HYD/2025[2026-27]Status: Disposed16 Oct 2026AY 2026-27
- Sri Vijayadurga Educational Society, Kurnool vs Income Tax Officer (Exemptions), TirupatiITA 2006/HYD/2026[2021-22]Status: Disposed18 Sept 2026AY 2021-22
- DCIT Exemptions Circle 1(1), Kolkata vs South Point Education Society, KolkataITA 2169/KOL/2026[2016-17]Status: Disposed11 Sept 2026AY 2016-17
- Ajanta Educational Trust, Amritsar vs CIT (Exemptions), ChandigarhITA 276/ASR/2026[2027-28]Status: Disposed31 Aug 2026AY 2027-28
- Sunflower Academy of Education… vs DDIT, VisakhapatnamITA 363/VIZ/2026[2018-19]Status: Disposed31 Aug 2026AY 2018-19
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