LAWUNCLE CHAMBERS,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

PDF · subscribers
ITA 512/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2025-262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had inadvertently filed two appeals and had already obtained the relief sought in a co-ordinate bench's order. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee's application for registration under Section 80G(5) was dismissed by the CIT(Exemption) due to non-compliance regarding the charitable nature of its objects and activities. The CIT(E) also cancelled the provisional registration previously granted.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to a prior favorable order from a co-ordinate bench on the same issue.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. Ramit Kochar & Sh. Raj Kumar Chauhan

For Appellant: Ms. Nisha Kumari, Adv
Hearing: 05.08.2026Pronounced: 05.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Ramit Kochar, Accountant Member & Sh. Raj Kumar Chauhan, Judicial Member ITA No. 512/Del/2026 : Asstt. Year: 2025-26 Lawuncle Chambers, Vs CIT(Exemption), B-7/41, FF, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (APPELLANT) (RESPONDENT) PAN No. AAECL6855H Assessee by: Ms. Nisha Kumari, Adv. Revenue by: Sh. Vikram Singh Sharma, CIT-DR Date of Hearing: 05.08.2026 Date of Pronouncement: 05.08.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeal of the assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 17.01.2026 u/s 80G of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein the ld. CIT(E) has dismissed the application for registration 80G(5) of the Act on the ground of non-compliance with respect to the charitable nature of the objects and activity of the appellant. Further vide impugned order, the ld. CIT(E) has cancelled the provisional registration already granted to the appellant.

2.

During the hearing, at the very outset, it is submitted that the assessee has filed inadvertently two ITAs and has already got relief sought through this appeal from the co-ordinate

2 ITA No. 512/Del/2026 Lawuncle Chambers bench in ITA No. 673/Del/2026 order dated 29.04.2026. Hence, a request is made by the ld. AR for dismissal of the appeal as dismissed as withdrawn having become infructuous.

3.

The ld. DR has no objection to the dismissal of the appeal as withdrawn.

4.

In view of the submissions and the copy of the order of the ld. co-ordinate bench in ITA No. 673/Del/2026 (referred supra) having been placed on record, the appeal of the assessee is accordingly dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 05/08/2026. Sd/- Sd/- (Ramit Kochar) (Raj Kumar Chauhan) Accountant Member Judicial Member Dated: 21/08/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →