INDIAN METALS PUBLIC CHARITABLE TRUST,BHUBANESWAR vs. CIT, EXEMPTION, HYDERABAD

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ITA 204/CTK/2024Status: HeardITAT Cuttack15 July 2024AY 2024-252 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as it had become infructuous due to obtaining the subsequent approval. The appeal was accordingly dismissed.

What were the facts?

The assessee, Indian Metal Public Charitable Trust, filed an appeal against the order of the CIT(Exemption) rejecting its application for registration under Section 80G. Subsequently, the Trust obtained the necessary approval in Form 10AC.

What were the issues?

Whether an appeal against rejection of 80G registration is maintainable when the assessee subsequently obtains the required approval.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri Rabindra Kumar Sahoo, AR
For Respondent: Shri Sanjay Kumar, CIT, Shri Sanjay Kumar, CIT DR
Hearing: 15/0Pronounced: 15/0

O R D E R Per Bench This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the order of the ld CIT(Exemption), Hyderabad CIT(Exemption), Hyderabad dated 11.3.2024 rejecting the application filed 11.3.2024 rejecting the application filed by the assessee in Form 10AB for seeking registration u/s.80G of the Act by the assessee in Form 10AB for seeking registration u/s.80G of the Act by the assessee in Form 10AB for seeking registration u/s.80G of the Act for the assessment year for the assessment year 2024-25.

2.

Shri Rabindra Rabindra kumar Sahoo, ld AR appeared for d AR appeared for the assessee and Shri Sanjay Kumar, CIT Shri Sanjay Kumar, CIT DR appeared for the revenue.

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1.

Vide petition dated 2nd July, 2024, the appellant has submitted that 3. the assessee trust filed an appeal against the decision of the CIT(E), Hyderabad rejecting the approval u/s.80G(5) of the Act. Now, the appellant Trust has got the necessary approval issued in Form 10AC on 13.6.2024. Therefore, the appellant trust has sought to withdraw the appeal filed before the Tribunal as same has become infructuous. Ld CIT DR did not have any objection. Consequently, we permit the assessee trust to withdraw the appeal as infructuous.

4.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 15/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 15/07/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Indian Metal Public Charitable Trust, IMFA Building, Bomikhal, Rasulgarh, Bhubaneswar 2. The Respondent: CIT (exemption), Hyderabad 3. Pr.CIT, 4. DR, ITAT, 5. Guard file. //True Copy// By order Sr.Pvt.secretary, ITAT, CUTTACK

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