SALEM SANGEETHA VIDWATH SABHA,SALEM vs. CIT ( EXEMPTION), CHENNAI

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ITA 2080/CHNY/2026Status: DisposedITAT Chennai11 August 20262 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal considered the assessee's request for withdrawal of the appeal. Since the assessee had obtained the required registration, the tribunal saw no reason to decline the withdrawal application.

What were the facts?

The assessee filed an appeal against the order of the CIT(E). Subsequently, the assessee was granted registration under section 12AB(1)(b) of the Income-tax Act after their original application was rejected.

What were the issues?

Whether an appeal can be withdrawn by the assessee if the underlying issue has been resolved by subsequent events.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

For Respondent: Ms. Nayani Swapna, CIT

आदेश / O R D E R

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Exemptions), Chennai (in short "CIT(E)") dated 17.03.2026.

2.

The assessee, vide letter dated 03.08.2026, submitted that, upon verification of the e-portal of the assessee, it was noticed that the assessee has subsequently been granted registration under section 12AB(1)(b) of the Income-tax Act, 1961 (the Act), pursuant to a fresh application filed after rejection of the original application. In our view thereof, the assessee, requested withdrawal of the present appeal. We have considered the

ITA No.2080/Chny/2026 Salem Sangeetha Vidwath Sabha :- 2 -:

submissions of the assessee. Since the request for withdrawal has been made for the reason that the assessee has been already granted registration u/s. 12AB(1)(b) of the Act, we see no reason to decline the application filed for withdrawal of the appeal. Accordingly, the present appeal is dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 11th day of August, 2026 at Chennai.

Sd/- Sd/- (एबी टी. वक�) (पदमावती यस) (ABY. T. Varkey) (Padmavathy.S) लेखा सद�य सद�य /Accountant Member लेखा लेखा लेखा सद�य सद�य �याियक �याियक सद�य �याियक �याियक सद�य सद�य / Judicial Member सद�य चे�नई/Chennai, �दनांक/Dated: 11th August, 2026. EDN, Sr. P.S Digitally signed by EJTADA DURGA आदेश क� �ितिल�प अ�े�षत/Copy to: EJTADA DURGA NARESH NARESH Date: 2026.08.13 1. अपीलाथ�/Appellant 12:33:24 +05'30' 2. ��थ�/Respondent 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

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