TAPOVAN TRUST,SRI GANGANAGAR vs. DLC WX 295, JODHPUR

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ITA 386/JODH/2026Status: DisposedITAT Jodhpur07 August 2026AY 2026-273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn without any adjudication on the merits of the case.

What were the facts?

The assessee's application for registration under section 12A(1)(ac)(iii) was rejected by the CIT(E). Subsequently, the CIT(E) granted registration to the assessee. The assessee then sought to withdraw the appeal against the initial rejection.

What were the issues?

The primary issue was the maintainability of the appeal after the subsequent grant of registration. The assessee sought withdrawal of the appeal due to the changed circumstances.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Vedant Gupta
For Respondent: Ms. Shivani Bansal CIT-DR

PER: SHRI MAKARAND VASANT MAHADEOKAR; AM :

This appeal by the assessee is directed against the order dated 21.01.2026 passed by the learned Commissioner of Income Tax (Exemption), Jaipur, whereby the assessee’s application in Form No. 10AB dated 28.09.2025, seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, was rejected as non-maintainable.

2 ITA No. 386/Jodh/2026 (Assessment Year: 2026-27) 2. At the time of hearing, the learned Authorised Representative submitted that the learned CIT(E) has subsequently granted registration to the assessee vide order dated 27.03.2026. In view of the subsequent grant of registration, the learned Authorised Representative sought permission to withdraw the present appeal. The learned Departmental Representative raised no objection to the withdrawal of the appeal.

3.

Considering the aforesaid submissions of both sides, the assessee is permitted to withdraw the appeal. Accordingly, the appeal is dismissed as withdrawn, without adjudication on merits.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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

3 ITA No. 386/Jodh/2026 (Assessment Year: 2026-27) 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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