JAIN TRUST,BHILAI vs. INCOME TAX OFFICER, EXEMPTION WARD 2 RAIPUR, RAIPUR

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ITA 519/RPR/2026Status: HeardITAT Raipur03 August 2026AY 2022-20233 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. No objection was raised by the Revenue representative.

What were the facts?

The assessee, Jain Trust, filed an appeal against the rejection of its application for approval under section 12A of the Income Tax Act. The assessee later sought to withdraw the appeal, stating it was filed inadvertently and was a duplicate.

What were the issues?

Whether the assessee can withdraw an appeal filed inadvertently. The appeal was dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI R.K. PANDA, VICE- & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Mr. Rituparna Namdeo, CIT-DR
Hearing: 03.08.2026Pronounced: 03.08.2026

आदेश / ORDER PER R.K. PANDA, VP This appeal filed by the assessee is directed against the order dated 22.03.2026 passed by the Ld.CIT(Exemption), Bhopal, rejecting the application for grant of approval under section 12A of the Income Tax Act, 1961.

2.

The assessee has filed an application seeking withdrawal of this appeal on the ground that the assessee has filed this appeal inadvertently and therefore, this being a duplicate appeal may be allowed to be withdrawn. In absence of any objection from the Ld. CIT-DR, the request of the assessee seeking withdrawal of this appeal is allowed. Accordingly, the appeal is dismissed as “withdrawn”.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in open court at the time of hearing itself, i.e. on 03rd day of August, 2026.

Sd/- Sd/- PARTHA SARATHI CHAUDHURY R.K. PANDA (JUDICIAL MEMBER) (VICE PRESIDENT) रायपुर / Raipur; िदनांक / Dated : 03rd August, 2026 HKS, PS

3 Jain Trust Vs. ITO, Exemption Ward 2 Raipur ITA No.519/RPR/2026

आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��थ� / The Respondent. 2. 3. The Pr. CIT-1, Raipur (C.G.) िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, रायपुर ब�च, 4. रायपुर / DR, ITAT, Raipur Bench, Raipur गाड� फ़ाइल / Guard File. 5.

आदेशानुसार / BY ORDER, Digitally signed Hem Kumari by Hem Kumari Shrivastava, //True Copy// Shrivastava, PS, PS, ITAT, ITAT, Raipur Date: 2026.08.03 Raipur 13:03:37 +05'30' Private Secretary आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur

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