VIMOCHANA WELFARE SOCIETY,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

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ITA 381/VIZ/2025Status: DisposedITAT Visakhapatnam12 June 2026AY 2023-243 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the rejection of applications for registration under sections 12AB and 80G of the Income Tax Act. The assessee subsequently requested to withdraw both appeals.

What were the issues?

Whether the assessee can withdraw their appeals against the rejection of registration applications.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आयकर अपीऱीय अधिकरण, विशाखापत्तनम पीठ, विशाखापत्तनम INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री उदयन दास गुप्ता, माननीय न्याययक सदस्य एिं श्री ओम्कारेश्िर धिदारा, माननीय ऱेखा सदस्य SHRI UDAYAN DAS GUPTA, HON’BLE JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं / ITA No.381/Viz/2025 & 525/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2023-24 & 2024-25) Vimochana Welfare Society Vs. CIT (Exemption) Hyderabad Hyderabad PAN :AAHAV1805G (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

निर्धाऩिती द्वधिध/ Shri A.Chaitanya, CA Assessee represented by: (Hybrid hearing) िधजस्वd द्वधिध/ Revenue represented by: Dr.Aparna Villuri, Sr.AR

सुिवधई की तधिीख/ 10.06.2026 Date of conclusion of hearing: घोषणध की तधिीख/ 12.06.2026 Date of pronouncement: आदेश / ORDER PER OMKARESHWAR CHIDARA, A.M.: These appeals are filed by the assessee against the orders of Commissioner of Income Tax (Exemption), Hyderabad [“Ld.CIT(E)] vide vide DIN & Notice No. ITBA/EXM/F/EXM45/2024-25/1071091502(1)

ITA No.381/Viz/2025 & 525/Viz/2025 Vimochana Welfare Society

dated 11.12.2024 for the Assessment Year 2023-24 and DIN & Notice No. ITBA/EXM/F/EXM45/2024-25/1070994314(1) dated 07.12.2024 for the Assessment Year 2024-25, rejecting the applications filed by the appellant in Form 10AB for registration u/s 12AB and 80G of the Income Tax Act, 1961 (“the Act”) respectively.

1.1. At the time of hearing before the Bench, the Ld.AR of the appellant pleaded that the appellant may be permitted to withdraw both the appeals for which, the Ld.DR has not raised any objection.

1.2. In view of the above, assessee’s appeals are allowed to be withdrawn and dismissed accordingly.

2.

In the result, the appeals filed by the Assessee are dismissed as withdrawn for the A.Y.2023-24 and 2024-25.

Order pronounced in the open court on 12th June, 2026.

Sd/- Sd/- (उदयन दास गुप्ता) (ओम्कारेश्िर धिदारा) (UDAYAN DAS GUPTA) (OMKARESHWAR CHIDARA) न्याययक सदस्य/JUDICIAL MEMBER ऱेखा सदस्य/ACCOUNTANT MEMBER Visakhapatnam dated 12.06.2026. L.Rama/Sr.PS

ITA No.381/Viz/2025 & 525/Viz/2025 Vimochana Welfare Society

Copy to: M/S VIMOCHANA WELFARE SOCIETY, E-BLOCK,FLAT NO-101,ADITYA EMPRESS TOWERS, SHAIKPET NALA, 1 TOLICHOWKI, GOLCONDA POST, HYDERABAD, HYDERABAD-500008, TELANGANA CIT(EXEMPTION), AAYKAR BHAWAN, OPPOSITE LB STADIUM, BASHEER BAGH, 2 HYDERABAD, HYDERABAD, TELANGANA, 500004, HYDERABAD-500004, TELANGANA 3 THE PCIT, HYDERABAD 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

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