What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the grievance raised had become infructuous. The Departmental Representative had no objection to the withdrawal.

The assessee filed an appeal against an intimation order denying exemption due to delayed filing of the audit report. Subsequently, the Commissioner of Income-tax (Exemption) condoned the delay in filing the audit report.

What were the issues?

Whether the appeal filed against the denial of exemption for delayed audit report filing survives after the delay has been condoned by the CIT(E).

Society of St.Anthony, Thane vs DCIT | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR. MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Mahendra Gohel

For Respondent: Shri Vinod Pawar

Hearing: 30.04.2026Pronounced: 30.04.2026

आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2024-25 is directed against the order dated 31.03.2025 passed by Addl/JCIT(A)-9, Delhi arising out of Intimation Order dated 29.01.2025 passed u/s.143(1) of the Income Tax Act, 1961 (in short ‘the Act’).

At the time of hearing, ld. Counsel for the assessee referred to the application filed by the assessee seeking withdrawal of the appeal and prayed the Bench to permit the assessee to withdraw the appeal filed by it. Content of said application reads as under :

“With reference to the hearing of the above referred appeal fixed for tomorrow ie. 30th April, 2026, we are instructed by our above client to state as under:

ITA No.1381/PUN/2025 Society of St. Anthony 1 The present appeal has been filed against the Intimation under Section 143(1) of the Act denying benefits/exemption to our client for delayed filing of Audit Report in Form 10-B. 2. The Appellant had furnished an application for condonation of delay in filing the said Audit Report in Form 10-B before the Commissioner of Income-tax (Exemption), Pune. The Appellant has now received the Approval Order passed by the CIT(E) whereby the delay in tiling the Audit Report in Form No. 10-B has been condoned. A copy of the said Order dated 27th April, 2026 [Din & Order No.: ITBA/COM/F/17/2026-27/1088656883(1)] is enclosed herewith for the reference and perusal by Your Honours. 3. In view of the above, the grievance raised by the Appellant through the above referred appeal does not survive. Accordingly, the Appellant prays Your Honours to permit the Appellant to withdraw the above referred appeal as it has become infructuous. We trust Your Honour will kindly accede to our client's request and oblige.”

Ld. Departmental Representative has no objection for withdrawal of the appeal. In view thereof, assessee’s request for withdrawal has been accepted.

In the result, the appeal of the assessee is dismissed as ‘withdrawn’.

Order pronounced in the open court at the time of hearing itself, i.e. on 30th April, 2026.

Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 30th April, 2026. Satish

ITA No.1381/PUN/2025 Society of St. Anthony

Satish Kumar Madishetty Digitally signed by Satish Kumar Madishetty Date: 2026.04.30 16:12:54 +05'30'

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, 4. पुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.

SOCIETY OF ST.ANTHONY,THANE vs. DCIT (EXEMPTION), CIRCLE, PUNE

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