VIDHYA WATI SEWA TRUST,NEW DELHI vs. CIT (EXEMPTION) WARD EXEMPTION 1(1) DELHI, NEW DELHI

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ITA 3187/DEL/2026Status: DisposedITAT Bangalore16 June 2026AY 2026-272 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The reasoning was based on the assessee's submission that its fresh application for registration under Section 12A had been favorably considered and granted by the Department, rendering the present appeal infructuous. The Senior DR for the Revenue did not object to this request. Consequently, the Tribunal dismissed the appeal as withdrawn. The operative direction was to dismiss the appeal as withdrawn. No issue was expressly left undecided.

What were the facts?

The assessee, M/s Vidhya Wati Sewa Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi, against the order of the CIT(Exemption), Delhi, dated March 9, 2026. The CIT(Exemption) had rejected the assessee's application in Form 10AB for registration under Section 12A of the Income-tax Act, 1961. The assessment year in question is 2026-27. During the hearing before the ITAT, no one appeared on behalf of the assessee. Subsequently, the assessee submitted a letter on May 27, 2026, requesting to withdraw the appeal, stating that its fresh application to the Department had been favorably considered and registration had been granted. The Revenue, through the Senior DR, had no objection to the withdrawal.

What were the issues?

1. Whether the appeal filed by the assessee against the order of the CIT(Exemption) rejecting its application for registration under Section 12A of the Income-tax Act, 1961, is to be withdrawn. Assessee's contention: The assessee argued for the withdrawal of the appeal on the grounds that a fresh application for registration had been favorably considered by the Department and formal approval/registration had been granted. Revenue's contention: The Senior DR for the Revenue stated that they had no objection to the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH-G NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3187/Del/2026 Assessment Year 2026-27 M/s Vidhya Wati Sewa Trust, Clo Vishnu Garg, C-266, Back Portion, Pul Pehladpur, New Delhi _ 110 044. PAN AACTV9911H. (Appellant) Vs. CIT(Exemption) , Ward Exemption 1(1) , Delhi; (Respondent) Appellant by Respondent by None: Ms. Harpreet Kaur Hansra, Senior DR Date of hearing Date of pronouncement 05.06.2026 05.06.2026 ORDER Per_Mahavir Singh__Vice President: This appeal by the assessee is directed against the order of learned CIT(Exemption) , Delhi dated 9th March; 2026 whereby the application of the assessee in Form 10AB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as the Act') was rejected: 2 Nobody appeared on behalf of the assessee at the time of hearing: The assessee has filed a letter on 27th May, 2026 requesting to withdraw the present appeal filed by it on the ground that the fresh application of the assessee before the Department has favorably been considered and formal approvallregistration has been granted to it; 3 Learned Senior DR has no objection: 2 ITA No.3187/Del/2026 4 In view of the above position, we allow the request of the assessee to withdraw the present appeal filed by it. Accordingly, the appeal of the assessee is dismissed as withdrawn: 5_ In the result, the appeal of the assessee is dismissed as withdrawn. Decision pronounced in the open Court on conclusion of hearing on 5th June, 2026. l- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 16.06.2026 VK

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