FRONTLINE GLOBAL SERVICES,RANCHI vs. CIT (EXEMPTION), PATNA

ITA 1/RAN/2026Status: DisposedITAT Ranchi02 July 20262 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the registrations under sections 12A and 80G were granted by the CIT(E) after the appeals were filed. Therefore, the appeals were permitted to be withdrawn.

What were the facts?

The assessee filed appeals against orders of the CIT(E) rejecting applications for registration under sections 80G and 12A. Subsequently, the CIT(E) granted the registrations.

What were the issues?

Whether the appeals filed against rejection of registration are maintainable when the registration is subsequently granted.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri D.V Pathy, Advocate
For Respondent: Shri Huidrom Robindro Singh, CIT DR
Hearing: 02.07.2026Pronounced: 02.07.2026

Per Bench: These are the appeals filed by the assessee against the separate orders of the Commissioner of Income Tax (Exemption), Patna [hereinafter referred to as the ‘CIT(E)’] rejecting the registrations u/s 80G and 12A both dated 23.09.2025 respectively.

2.

Shri D.V Pathy, Advocate represented on behalf of the assessee and Shri Huidrom Robindro Singh, CIT DR represented on behalf of the revenue.

ITA No.1&2/Ran/2026

3.

It was submitted by the ld. AR that the ld. CIT(E) has granted the assessee the registration u/s 12A and 80G vide order dated 03.06.2026. Consequently, it was prayed that the appeals filed by the assessee may be permitted to be withdrawn as the assessee has alread

The order continues below.

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