VIJAY SHANTI EDUCATION TRUST,UDAIPUR vs. CIT(EXEMPTION), JAIPUR

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ITA 153/JODH/2023Status: DisposedITAT Jodhpur18 October 2023AY 2023-243 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. Since the purpose of the appeal was to obtain registration, and registration was subsequently granted, the appeal was no longer pressed.

What were the facts?

The assessee, Vijaya Shanti Educational Trust, filed an appeal against the rejection of its registration under Section 12AA. Subsequently, the trust applied for fresh registration and was granted it for AY 2022-23 to 2026-27.

What were the issues?

Whether the appeal filed against the rejection of registration under Section 12AA is maintainable when fresh registration has been granted subsequently.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 17.10.2023Pronounced: 18.10.2023

This captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemptions), Jaipur dated 16.03.2023 challenging the rejection of u/s 12AA of the Act.

Vijaya Shanti Educational Trust v. CIT 2. The ld. counsel for the assessee has filed an application dated 16.10.2023 stating therein that the appellant trust has filed the application for fresh registration on 29.09.2022 by resorting to Circular No. 22 of 2022 dated 01.11.2022 vide which the date of filing the application for fresh registration under Form 10A was extended till 25.11.2022. In view of the aforesaid circular, the appellant trust has filed an application in Form No. 10A and the registration of the trust u/s 12AA was granted to the trust in Form No. 10AC for the period of Assessment Year 2022-23 to 2026-27 on 21.07.2023. Accordingly, 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 appeal was preferred.

Therefore, the appellant trust requested to withdraw the said appeal filed before the Tribunal by treating the said application as withdrawn.

3.

The Ld. D.R. has no objection to the request of the assessee.

4.

Accordingly, the appeal is allowed to be withdrawn.

Vijaya Shanti Educational Trust v. CIT 5. In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 18.10.2023

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