GOUR NORTH POINT ENGLISH ACADEMY,MALDA vs. CIT (EXMPTION), KOLKATA

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ITA 2895/KOL/2025Status: DisposedITAT Kolkata20 July 2026AY 2025-20266 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal as the issue had been resolved. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration under Section 12AB of the Income Tax Act. Subsequently, the assessee requested to withdraw the appeal as the registration was granted by the CIT(Exemption).

What were the issues?

Whether the assessee's appeal against the rejection of registration under Section 12AB should be dismissed as withdrawn after the registration was granted.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH AT KOLKATA Before SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 2895/KOL/2025 Assessment Year(s) 2025-26 Gour North Point English CIT (Exmption), Kolkata Academy Vs. (Appellant) (Respondent) PAN: AACAG0028R Appearances: Assessee represented by : None. Department represented by : Sallong Yaden, Addl. CIT, Sr.DR. Date of concluding the hearing : 18.06.2026 Date of pronouncing the order : 20.07.2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Exemption)-Kolkata [hereinafter referred to as Ld. 'CIT(Exemption)'] passed in respect of registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.09.2025. 2. None appeared on behalf of the assessee; therefore, the case was heard with the assistance of the Ld. DR. We note that the appeal has been filed against the order of the Ld. CIT (Exemption) u/s 12AB(1)(b)(ii) of the Act dated 28.09.2025. At the outset, we noted that the Shri Debasish Basak, Secretary and the Authorised Secretary, Gour North Point English Academy has stated vide letter dated 24.04.2026 that as

4.

The Ld. DR had no objection in this regard. 5. We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. CIT(E).

Assistant Registrar ITAT, Kolkata Benches Kolkata

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