SHREE MUNISURVRAT SWAMI RASAR TRUST DERASAR TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 463/AHD/2026Status: DisposedITAT Ahmedabad10 August 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. This was based on the statement that the appeal had become infructuous due to subsequent approvals granted to the assessee.

What were the facts?

The assessee, Shree Munisurvrat Swami Rasar Trust, filed an appeal against the rejection of its application for registration under Section 12A(1)(ac)(ii). During the hearing, the assessee's representative sought to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee states it has become infructuous due to subsequent approvals.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the Order dated, dated 22/04/2024, passed by the Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as the ‘CIT(E)’] whereby the application filed by the Assessee in Form No. 10AB under Section 12A(1)(ac)(ii) of the Act was rejected.

2.

When the appeal was taken up for hearing the Learned Authorised Representative for the Assessee, under instructions, had sought Assessment Year: NA

permission to withdraw the present appeal stating that the same has become infructuous in view of the subsequent approvals have been granted to the Assessee. In view of the aforesaid statement made by the Learned Authorised Representative for the Assessee, the present appeal preferred by the Assessee is dismissed as withdrawn.

Order pronounced on 10.08.2026. (Dr. B.R.R. Kumar) Judicial Member

िदनांक Dated : 10.08.2026. अहमदाबाद Ahmedabad;Harshit, PS

2 Assessment Year: NA

आदेशकी"ितिलिपअ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/ The Appellant

2.

""थ"/ The Respondent. 3. संबंिधतआयकरआयु"/ Concerned CIT 4. आयकरआयु"(अपील) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड"फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.

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