SARVAYOG EDUCATION SOCIETY MANDAR,SIROHI vs. CIT (E), JAIPUR

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ITA 266/JODH/2026Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as requested, given the filing of a fresh application and no objection from the Revenue. The appeal was dismissed as withdrawn without adjudicating on merits.

What were the facts?

The assessee filed an application for registration under section 12AB. The CIT(E) rejected the application for non-furnishing of required documents and information. The assessee subsequently filed a fresh application and sought to withdraw the current appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's request and the filing of a fresh application.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Amit Kothari CA
For Respondent: Ms. Shivani Bansal CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE ACCOUNTANT MEMBER ITA No. 266/Jodh/2026 (Assessment Year: NA) Sarvayog Education Society Commissioner of Income Mandar, Sirohi, Gram Panchayat Tax (Exemption), Jaipur Bhawan, Sonela Ke Samne, Mandar Sirohi-307513 PAN No. AAMAS1751K Assessee by Shri Amit Kothari CA (Physically) Revenue by Ms. Shivani Bansal CIT-DR (Physically) Date of Hearing 07 / 08 / 2026. Date of Pronouncement 07 / 08 / 2026.

ORDER PER: SHRI MAKARAND VASANT MAHADEOKAR :

This appeal has been preferred by the assessee against the order dated 21.09.2022 passed by the learned Commissioner of Income Tax (Exemption), Jaipur, rejecting the assessee’s application in Form No. 10AB seeking registration under section 12AB of the Income Tax Act, 1961.

2 ITA No. 266/Jodh/2026 (Assessment Year: NA) 2. Briefly stated, the assessee filed an application in Form No. 10AB on 30.03.2022 seeking registration under section 12AB of the Act. The learned CIT(E) issued notices dated 16.08.2022 and 09.09.2022 requiring the assessee to furnish the prescribed documents, information and explanations. Since no response was furnished to the said notices, the learned CIT(E) held that the charitable nature and genuineness of the activities of the assessee could not be established and, accordingly, rejected the application vide the impugned order dated 21.09.2022.

3.

During the course of hearing before us, the learned Authorised Representative submitted that the assessee has subsequently filed a fresh application before the competent authority in respect of the subject matter involved in the present appeal. It was, therefore, submitted that the assessee does not wish to pursue the present appeal. The learned Authorised Representative sought permission to withdraw the appeal and also placed on record the written application dated 03.08.2026 filed by the assessee seeking withdrawal thereof.

4.

The learned Departmental Representative raised no objection to the assessee’s request for withdrawal of the appeal.

3 ITA No. 266/Jodh/2026 (Assessment Year: NA) 5. We have considered the submissions of both sides and perused the application for withdrawal placed on record. In view of the specific request made by the assessee and there being no objection on behalf of the Revenue, the assessee is permitted to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn, without adjudication of the grounds raised therein on merits.

6.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in open court on 07 / 08 / 2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) ACCOUNTANT MEMBER VICE PRESIDENT Dated : 07 / 08 / 2026. Pritesh Vaishnav PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER,

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