SEVA VAHINI TRUST(R),CHIKMAGALUR vs. INCOME TAX OFFICER, EXEMPTIOINS,WARD-1, MYSORE

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ITA 3048/BANG/2025Status: DisposedITAT Bangalore08 July 2026AY 2025-262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the subsequent application was approved and the grievance was addressed. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of their application for approval under section 12AB. Subsequently, the assessee filed a subsequent application which was approved by the CIT(E). The assessee then requested to withdraw the appeal.

What were the issues?

Whether the appeal filed against the rejection of an application under Section 12AB can be withdrawn when a subsequent application for the same purpose has been approved.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI BALAKRISHNAN S & SHRI KESHAV DUBEY

For Appellant: Shri. Raghavendra, CA
For Respondent: Shri. N. S. Shashidhara, CIT(DR)(ITAT), Bengaluru
Hearing: 01.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI BALAKRISHNAN S, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.3048/Bang/2025 Assessment Year : 2025-26 Seva Vahini Trust (R), Vs. ITO (Exemptions), Kalidasa Road, Koppa, Ward – 1, Chickmagalur District, Mysore. Karnataka – 577 126. PAN : AAFTS 5527 F APPELLANT RESPONDENT Assessee by : Shri. Raghavendra, CA Revenue by : Shri. N. S. Shashidhara, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.07.2026 Date of Pronouncement : 08.07.2026 O R D E R Per Balakrishnan S, Accountant Member :

This appeal is filed by the assessee against the order of learned Commissioner of Income Tax – Exemptions [in short “CIT(E)”] vide DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1080380706(1) dated 05.09.2025 rejecting the application for approval under section 12AB of the Act.

2.

The assessee has filed an application dated 12.06.2026 requesting for withdrawal of appeal stating that the learned CIT(E) has approved a subsequent application filed by the assessee and since its grievance is being addressed, wishes to withdraw the appeal filed before the Tribunal.

ITA No.3048/Bang/2025 Page 2 of 2

3.

The learned DR did not raise any objection for withdrawal of appeal by the assessee. Hence, we permit the assessee to withdraw this appeal.

4.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on the date mentioned on the caption page.

Sd/- Sd/- (KESHAV DUBEY) (BALAKRISHNAN S) Accountant Member Judicial Member Bangalore. Dated: 08.07.2026. /NS/*

Copy to: 1. Appellants 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard file By order Assistant Registrar, ITAT, Bangalore.

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