PROFESSOR JAYASHANKAR TELANGANA STATE AGRICULTURAL UNIVERSITY,HYDERABAD vs. ITO, (EXEMPTION) WARD-4, HYDERABAD

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ITA 373/HYD/2026Status: DisposedITAT Hyderabad24 June 2026AY 2019-20204 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the issue had been resolved by the Assessing Officer's rectification order. The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee's appeal was against the disallowance of exemption under Section 11 of the Income Tax Act due to delayed filing of Form-10B. Subsequently, the delay was condoned, and the Assessing Officer passed a rectification order allowing the exemption.

What were the issues?

Whether the appeal is maintainable when the Assessing Officer has rectified the order allowing the exemption claimed by the assessee.

Which sections of the Income-tax Act were involved?

Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Pronounced: 24.06.2026

आयकर अपीलीय अिधकरण, हैदराबाद पीठ�, हैदराबाद INCOME TAX APPELLATE TRIBUNAL, HYDERABAD B-BENCH, HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER ITA 373/HYD/2026 िनधा�रण वष�/Assessment Year: 2019-2020) PROFESSOR JAYASHANKAR ITO, (EXEMPTION) TELANGANA STATE WARD-4 AGRICULTURAL O/O. ITO, UNIVERSITY (EXEMPTION) ADMINISTRATIVE WARD-4, Vs. OFFICE, AAYAKAR BHAVAN RAJENDRANAGAR, HYDERABAD-500004, HYDERABAD-500030, TELANGANA TELANGANA अपीलाथ� Appellant ��थ� Respondent Permanent Account Number AADAP4046K of Assessee: अपीलाथ� �ारा/Appellant represented by: CA D Yashwanth ��थ� �ारा/Respondent represented by: Sr. AR K Prasad सुनवाई की तारीख / Date of conclusion of hearing: 24.06.2026 घोषणा की तारीख / Date of pronouncement: 24.06.2026

2 ITA.No.373/Hyd./2026 आदेश / ORDER PER VIJAY PAL RAO, VICE PRESIENT: This appeal by the Assessee is directed against the Order dated 11.12.2025 of the learned Addl./JCIT(A), Thiruvanantapuram, Kerala, for the assessment year 2019- 2020.

2.

At the time of hearing, learned Counsel for the Assessee has filed a petition for withdrawal of the present appeal and submitted that the Assessing Officer has disallowed the exemption u/sec.11 of the Income Tax Act [in short "the Act"], 1961 due to delay in filing Form-10B and consequently, the Assessing Officer has also passed rectification order allowing the claim of the assessee. Thus, the learned Counsel for the Assessee has submitted that the present appeal of the assessee becomes infructuous when the Assessing Officer has already allowed the claim of exemption u/sec.11 of the Act and the assessee may be allowed to withdraw the present appeal.

3 ITA.No.373/Hyd./2026 3. On the other hand, the learned DR has raised no objection if the present appeal of the assessee is dismissed as withdrawn.

4.

Having considered the rival submissions and careful perusal of the application filed by the assessee for withdrawal of the appeal, at the outset, we note that the grievance of the assessee was denial of exemption u/sec.11 and 12 of the Act by the CPC on the ground of delay in filing Form-10B. Subsequently, the assessee approached Pr. CCIT for condonation of delay in filing the Form-10B which was condoned by the Pr. CCIT vide Order dated 09.04.2026 and thereafter the Assessing Officer has also passed rectification order allowing the claim of the assessee. Accordingly, we allow the assessee to withdraw the present appeal and consequently, the appeal of the assessee is dismissed being withdrawn.

5.

In the result, appeal of the Assessee is dismissed as withdrawn.

4 ITA.No.373/Hyd./2026 Order pronounced in the open Court at the conclusion of the hearing i.e., on 24.06.2026

Sd/- Sd/- MANJUNATHA G VIJAY PAL RAO ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad, dated 24th June, 2026 VBP Copy to: PROFESSOR JAYASHANKAR TELANGANA STATE AGRICULTURAL UNIVERSITY, ADMINISTRATIVE 1 OFFICE, RAJENDRANAGAR, HYDERABAD-500030, TELANGANA 2 ITO, (EXEMPTION) WARD-4, O/O ITO, (EXEMPTION) WARD-4, AAYAKAR BHAVAN, HYDERABAD-500004, TELANGANA 3 THE Pr. CIT, Hyderabad 4 THE D.R., ITAT, HYDERABAD B- BENCH, Hyderabad. 5 GUARD FILE

Digitally signed TRUE COPY VADREVU by VADREVU PRASADA RAO PRASADA Date: ASSISTANT REGISTRAR / RAO 2026.07.01 I.T.A.T., HYDERABAD 17:12:52 +05'30'

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