SHRI PRAHALAD GUPTA SMRATI WELFARE SOCIETY,SAWAI MADHOPUR vs. CIT EXEMPTIONS, JAIPUR

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ITA 893/JPR/2026Status: DisposedITAT Jaipur20 August 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. This was based on the assessee's voluntary application to withdraw the appeal due to the pendency of a fresh registration application.

What were the facts?

The assessee filed an appeal against the denial of registration under Section 12A(1)(ac)(ii). Subsequently, the assessee filed a fresh application for registration, which is now being considered.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has filed a fresh application for registration and does not wish to pursue the appeal against the earlier order.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “B” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGHShri Prahalad Gupta

Hearing: 20.08.2026Pronounced: 20.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” BENCH, JAIPUR BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER

ITA No. 893/JPR/2026 (Assessment Year: NA)

Shri Prahalad Gupta Vs. CIT Smrati Welfare Society Exemptions C/o Jain Neeraj & Co. 308 Jaipur Arihant Rajeev Gandhi Nagar Kota �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAETS 1292 E Appellant .. Respondent

Appellant by : None Respondent by : Sh. Shravan Kumar Meena, CIT

Date of Hearing 20.08.2026 Date of Pronouncement 20.08.2026 O R D E R Per Annapurna Gupta, Accountant Member: The present appeal has been filed by the assessee, against the order passed by the CIT Exemption, Jaipur (hereinafter referred to as “Ld.

2 ITA No. 893/JPR/2026 Prahalad Gupta Smrati Welfare Society CIT(E)”), dated 11.02.2026 for denying of registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, (hereinafter referred to “Act”).

2.

During the course of hearing before us, Ld. counsel for the assessee filed an application in writing seeking withdrawal of the appeal. The contents of the application read as under:-

1.

That the above-mentioned appeal has been filed by the Appellant Society before the Hon'ble Income Tax Appellate Tribunal, Jaipur Bench, against the order dated 11.02.2026 passed by the learned Commissioner of Income Tax (Exemption), Jaipur under section 12AB of the Income-tax Act, 1961, whereby the Society's application for registration under section 12A(1)(ac)(ii) was rejected.

2 That subsequent to filing of the aforesaid appeal, the Appellant Society has filed a fresh application for registration under section 12A(1)(ac)(ii) before the learned CIT (Exemption), Jaipur.

3.

That the fresh application has been taken up for consideration by the learned CIT (Exemption), Jaipur vide Application No. CIT EXEMPTION, JAIPUR/2026- 27/12AA/10546, pursuant to hearing notice dated 06.08.2026.

4.

That in view of the fresh application having been filed and the registration matter now being considered afresh by the competent authority, the Appellant Society does not wish to pursue the present appeal against the earlier order dated 11.02.2026.

5.

That the withdrawal of the present appeal is being sought voluntarily and bona fide, as continuation of the appeal against the earlier order is no longer considered necessary in view of the fresh registration proceedings.

3 ITA No. 893/JPR/2026 Prahalad Gupta Smrati Welfare Society 3. Ld. DR had no objection to the withdrawal of appeal by the assessee. In view of the above the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 20.08.2026

Sd/- Sd/- (Kuldip Singh) (Annapurna Gupta) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 20.08.2026 Mittali, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order, Asst. Registrar ITAT, Jaipur

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