THE SUFIYA EDUCAITON SOCIETY NAGAUR,NAGAUR vs. LD. AO EXEMPTION, EXEMPTION JODHPUR

ITA 64/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2020-213 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason to keep the appeal pending as the assessee's grievance no longer survived due to subsequent developments. The assessee's request for withdrawal was accepted.

What were the facts?

The assessee filed an appeal against a rectification order. Subsequently, the CIT(A) partly allowed the assessee's claim and then rectified the order to accept the remaining amount for application. The AO then passed an appeal-effect order accepting the returned income at Nil.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee's grievance has been resolved by subsequent orders.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 250,Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the rectification order dated 05.01.2024 passed under section 154 read with section 143(1) of the Income-tax Act, 1961, for the Assessment Year 2020-21. 2. Before us, the assessee has filed a written application seeking withdrawal of the present appeal. It has been stated that subsequently, in the appellate proceedings, the Ld. CIT(A), NFAC, vide order dated 04.12.2024, partly allowed the assessee’s claim and thereafter, on an application filed under section 154 read with section 250 of the Act, passed a rectification order dated 20.03.2025, whereby the remaining amount of ₹25,24,806/- was also accepted as having been 2 Asst. Year: 2020-21 duly set apart for application. Consequent thereto, the juri iction

The order continues below.

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