TAWI EDUCATIONAL TRUST,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE-1, CHANDIGARH

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ITA 585/CHANDI/2025Status: DisposedITAT Chandigarh04 May 2026AY 2021-222 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order related to an intimation under section 143(1). Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's withdrawal request should be accepted. The assessee stated that exemption had been subsequently allowed.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 29.04.2026Pronounced: 04.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.585/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2021-22) Tawi Educational Trust, DCIT (Exemptions) 73-Exchange Road Circle-1, Sector 17-E बनाम/ Vs. Kachi Chowni Chandigarh The. & Distt. Jammu -180001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATT-8902-G (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Withdrawal Application ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 29.04.2026 घोषणाकीतारीख /Date of Pronouncement : 04.05.2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Visakhapatnam [CIT(E)] dated 07.03.2025 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 24.11.2022. 2. The registry placed on record appeal withdrawal request dated 16.03.2026 from the assessee wherein it has been stated that exemption u/s 10(23C)(vi) has already been allowed to the assessee

subsequently. The Ld. CIT-DR did not raise any objection to the withdrawal request. 3. Accepting the prayer of the assessee, the appeal stand dismissed as withdrawn. Order pronounced on 04th May, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated:04.05.2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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