SRI BANDA PATTABHI CHOWDARY FOUNDATION,VELPUR POST vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

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ITA 96/VIZ/2026Status: DisposedITAT Visakhapatnam12 June 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as their grievance was redressed by the subsequent grant of registration.

What were the facts?

The assessee filed an appeal against the rejection of their application for renewal of registration under Section 12AB of the Income Tax Act. Subsequently, the Commissioner of Income Tax (Exemption) granted the registration.

What were the issues?

Whether the appeal is maintainable when the assessee's grievance has been subsequently resolved.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Respondent: Shri Nilanjan Dey, CIT(DR)

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.96/Viz/2026 (निर्धारण वर्ा/Assessment Year: -NA-) Sri Banda Pattabhi Chowdary Vs. Income Tax Officer Foundation, Velpur Exemption Ward Rajahmundry PAN :AAQTS5419M (प्रत्यर्थी/Respondent) (अपीलधर्थी/Appellant)

निर्धाऩिती द्वधिध/ Shri GVN Hari, Advocate Assessee represented by: िधजस्वV द्वधिध/ Revenue represented by: Shri Nilanjan Dey, CIT(DR)

सुिवधई की तधिीख/ 09.06.2026 Date of conclusion of hearing: घोषणध की तधिीख/ 12.06.2026 Date of pronouncement: आदेश / ORDER PER OMKARESHWAR CHIDARA, A.M.: This appeal is filed by the assessee against the order of Commissioner of Income Tax (Exemption), Hyderabad [“Ld.CIT(E)] vide DIN & Notice No.ITBA/EXM/F/EXM45/2025-26/1082904029(1) dated

ITA No.96/Viz/2026 Sri Banda Pattabhi Chowdary Foundation

22.11.2025 rejecting the application filed by the appellant for renewal of registration u/s 12AB of the Income Tax Act, 1961 (“the Act”).

1.1. At the time of hearing before the Bench, the Ld.AR of the appellant filed a petition dated 05.06.2026, submitting that the Ld.CIT(E) vide order dated 23.05.2026 granted Registration u/s 12AB of the Act subsequently and hence the grievance of the appellant stood redressed. He therefore, pleaded that the appellant may be permitted to withdraw the appeal, for which, the Ld.DR has not raised any objection.

1.2. In view of the foregoing facts and circumstances of the case, the Ld.AR of the appellant is permitted to withdraw the appeal.

2.

In the result, the appeal filed by the Assessee is dismissed as withdrawn.

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.96/Viz/2026 Sri Banda Pattabhi Chowdary Foundation

Copy to: SRI BANDA PATTABHI CHOWDARY FOUNDATION, 1-217, RICE MILL STREET, VELPUR 1 POST, WEST GODAVARI DIST, VELPUR-534222, ANDHRA PRADESH THE INCOME TAX OFFICER, EXEMPTION WARD, INCOME TAX OFFICE, AAYAKAR 2 BHAVAN, KAMBALA CHERUVU, VEERABHADRA PURAM, RAJAHMUNDRY-533105, ANDHRA PRADESH 3 THE PCIT, RAJAHMUNDRY 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

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