ROMAN CATHOLIC DIOCESAN SOCIAL SERVICE SOCIETY AJMER,AJMER vs. CIT EXEMPTION, JAIPUR
What did the Tribunal hold?
The Tribunal allowed the assessee's request to withdraw the appeal as the issue had become infructuous due to the subsequent grant of registration under Section 12AB.
What were the facts?
The assessee filed an appeal against the rejection of its application for registration under Section 12AB. Subsequently, the assessee filed a fresh application which was approved, rendering the original appeal infructuous.
What were the issues?
Whether the appeal against the rejection of registration under Section 12AB survives when a fresh application for registration has been approved.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” BENCH, JAIPUR BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No. 346/JPR/2026 (Assessment Year: Not Applicable) Roman Catholic Diocesan Vs. CIT Social Service Society Exemption Bishops House Kaiser Gunj Madar Ajmer 305001 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAR 8805 K Appellant .. Respondent Appellant by : None Respondent by : Sh. Ananad Swaroop, CIT Date of Hearing 22.07.2026 Date of Pronouncement 22.07.2026 O R D E R Per Annapurna Gupta, Accountant Member: The present appeal has been filed by the assessee, against the order passed by the CIT Exemption Jaipur, dated 26.12.2025 under Section 12AB(1)(b)(ii) of the Income Tax Act, 1961, (hereinafter referred to “Act”).
2 ITA No. 346/JPR/2026 Roman Catholic Diocesan Social Service Society 2. During the course of hearing before us, learned counsel for the assessee filed an application in writing seeking withdrawal of the appeal. The contents of the application read as under:-
APPLICATION FOR WITHDRAWAL OF APPEAL The Appellant most respectfully submits as under: 1. That the present appeal has been filed against the order dated 26.12.2025 passed by the learned Commissioner of Income Tax (Exemptions), Jaipur rejecting the application for registration under section 12AB of the Income-tax Act, 1961. 2. That subsequently, the Appellant filed a fresh application for registration under section 12AB on 27.03.2026 before the learned CIT(E). 3. That the said fresh application for registration under section 12AB has since been approved vide order dated 05.05.2026 by the learned CIT(E), and registration has been granted to the Appellant Society. 4. In view of the subsequent grant of registration under section 12AB, the issue raised in the present appeal no longer survives and the appeal has become infructuous. 5. The Appellant, therefore, does not wish to pursue the present appeal and seeks permission of this Hon'ble Tribunal to withdraw the same. 3. Ld. DR had no objection to the withdrawal of appeal by the assessee. In view of the above the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 22.07.2026
Sd/- Sd/- (T. R. Senthil Kumar) (Annapurna Gupta) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 22.07.2026 Mittali, Sr. PS Copy forwarded to:
3 ITA No. 346/JPR/2026 Roman Catholic Diocesan Social Service Society 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order, Asst. Registrar ITAT, Jaipur
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