ST. JOSEPHS CHURCH TRUST,VADODAR vs. CIT (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 1673/AHD/2026Status: DisposedITAT Ahmedabad29 July 20262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order from the CIT(E). Subsequently, the assessee applied to withdraw the appeal as they had applied for renewal of registration under Section 12A.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to subsequent actions taken regarding their registration.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Pramesh B. Doshi, A.R, Shri R. V. Aroon Prasad, CIT-DR
For Respondent: Shri R. V. Aroon Prasad, CIT-DR
Hearing: 22/07/2026Pronounced: 29/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1673/Ahd/2026 (िनधा�रण वष� / Assessment Year: NA) St. Joseph’s Church Trust, बनाम The Commissioner of / Vs. Chhani Road, Navayard, Income Tax (Exemption) Vadodara-390002 Ahmedabad �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABTS2039J (Appellant) .. (Respondent) अपीलाथ� ओर से /Appellant by : Shri Pramesh B. Doshi, A.R. (Withdrawal Appeal) ��थ� की ओर से/Respondent by : Shri R. V. Aroon Prasad, CIT-DR Date of Hearing 22/07/2026 Date of Pronouncement 29/07/2026 (आदेश)/ORDER Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “CIT(E)”), Ahmedabad dated 08.03.2026.

2.

The matter was heard on 22.07.2026 and reserved for orders. In the meantime, the assessee has moved an application seeking permission from this Bench to withdraw

ITA No.1673/Ahd/2026 [St. Joesph’s Church Trust vs. CIT(E) - 2 – A.Y. N.A.

his appeal (in ITA No. 1673/Ahd/2026) as the assessee has applied for renewal for registration u/s 12A of the Act before the CIT(E) and the CIT(E) has considered the request of the assessee.

3.

In view of above submission, we accept this application of assessee and dismiss this appeal of assessee as withdrawn. This Order pronounced on 29/07/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/07/2026 Tanmay True Copy आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

1.Date of dictation on 23.07.2026 2.Date on which the typed draft is placed before the Dictating Member 24.07.2026 3.Date on which the approved draft comes to the Sr.P.S./P.S. 28.07.2026 4.Date on which the fair order is placed before the Dictating Member for Pronouncement .07.2026 5.Date on which the fair order comes back to the Sr.P.S./P.S 30.07.2026 6.Date on which the file goes to the Bench Clerk 30.07.2026 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Dispatch of the Order………

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →