SHRI MALANI JAT JANSEVA CHARITABLE TRUST,MEMNAGAR vs. CIT EXE AHMEDABAD, AHMEDABAD

The Learned Commissioner of Income Tax (Exemptions) erred in cancelling the registration merely on the ground that the appellant failed to submit certain information within the stipulated time without examining the genuineness of the activities of the trust.

The Learned Commissioner of Income Tax (Exemptions) failed to provide adequate and reasonable opportunity of being heard to the appellant, thereby violating the principles of natural justice.

The Learned Commissioner of Income Tax (Exemptions) failed to appreciate that the appellant trust has been carrying on genuine charitable activities in accordance with its objects since its inception and all compliance are visible on Income Tax Portal also.

The Learned Commissioner of Income Tax (Exemptions) erred in passing the impugned order without properly considering the facts and circumstances of the case.

The appellant craves leave to add, alter OR amend any of the above grounds of appeal at the time of hearing.”

Subsequent to filing of the present appeal, the appellant trust has been granted registration under Section 12AB of the Income- tax Act, 1961 and has also been granted approval under Section 80G of the Act.

In view of the subsequent grant of registration and approval, the grievance raised in the present appeal no longer survives and 2 Shri Malani Jat Janseva Charitable Trust the appeal has become infructuous.

The appellant, therefore, does not wish to prosecute the present appeal any further and respectfully seeks permission of this Hon'ble Tribunal to withdraw the appeal.”