GEETA BHARTI MISSION,DEHRADUN vs. CIT(EXEMPTION), LUCKNOW

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.684 & 685/LKW/2024 A.Y. 2025-26 Geeta Bharti Mission, vs. Commissioner of Income Tax 730, Indira Nagar Colony, Near (Exemption), Lucknow Malik Chowk, Dehradun 248001, Uttarakhand, India PAN: AADTG8817A (Appellant) (Respondent) Assessee by: None (withdrawal application) Revenue by: Sh. R.R.N. Shukla, Addl CIT DR Date of hearing: 21.04.2026 Date of pronouncement: 19.05.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: These two appeals have been filed by the assessee against the separate orders of the ld. CIT (Exemption), Lucknow both dated 27.09.2024, wherein the ld. CIT (Exemption) has rejected the application filed in Form No. 10AB for registration of the trust under section 12AB of the Income Tax Act, 1961 and also rejected the application for registration of the trust under section 80G of the Act. The grounds of appeal in the two matters are as under:- ITA No. 685/LKW/2024 (12AB) “1. The Learned Commissioner of Income-tax (Exemption) Lucknow has grossly erred in rejecting the Appellant's application for grant of registration under section 12AB of the Income-tax Act, 1961 ('Act) without appreciating the facts of the case in the right perspective

ITA Nos. 684 & 685/LKW/2024 A.Y. 2025-26 Geeta Bharti Mission before passing order dated 27 September 2024. Hence, the order is bad in law, illegal and erroneous on facts and in law. 3. The Appellant reserves the right to amend, alter or add to the grounds of appeal. ITA No. 684/LKW/2024 (80G) “1. The Learned Commissioner of Income-tax (Exemption). Lucknow has grossly erred in rejecting the Appellant's application for grant of registration under section 80G of the Income-tax Act, 1961 ('Act') without appreciating the facts of the case in the right perspective. 2. The Learned Commissioner of Income-tax (Exemption), Lucknow has failed to consider the Appellant's reply dated 9 August 2024 before passing order dated 27 September 2024. Hence, the order is bad in law, illegal and erroneous on facts and in law. 3. The Appellant reserves the right to amend, alter or add to the grounds of appeal.

ITA Nos. 684 & 685/LKW/2024 A.Y. 2025-26 Geeta Bharti Mission not filed any supporting documentary evidences relating to charitable activities, as per the objects mentioned in the trust deed. He also noted that as per the income and expenditure account filed for 31.10.2023, gross expenses had been shown for the same amount as gross receipts but supporting documentary evidences had not been filed to show that these expenses were on account of objects mentioned in the trust deed. Bills and vouchers of expenditures were not filed and therefore, the ld. CIT (Exemption) gave another opportunity to the assessee for compliance on 29.09.2024. Since the assessee did not make any compliance, the ld. CIT (Exemption) recorded that he was not satisfied that the activities of the assessee trust were for charitable purposes and therefore, he rejected both the applications vide his separate order dated 27.09.2024. 3. The assessee was aggrieved at these orders and has accordingly filed these appeals. However, upon the appointed date, an application was received from Singhal & Associates, the counsels for the assessee that the assessee had filed appeals both before the ITAT, Lucknow Bench as well as the ITAT, Dehradun Bench against the same orders of the ld. CIT (Exemption), Lucknow rejecting the applications for registration under section 12AB and 80G of the Income Tax Act, 1961. It was submitted that this had been done since the jurisdictional Assessing Officer was based at Dehradun while the ld. CIT (Exemption) was based in Lucknow and since the assessee was not sure as to which Bench would have jurisdiction, it had filed appeals at both places as a matter of abundant precautions. It was further submitted that the counsels had been appointed as authorized representative to represent the matter before ITAT Lucknow. However, the assessee had received copy of the order passed by Hon’ble ITAT Delhi – Dehradun Bench in ITA Nos. 199/DDN/2024 and 202/DDN/2024, wherein

ITA Nos. 684 & 685/LKW/2024 A.Y. 2025-26 Geeta Bharti Mission the orders of the ld. CIT (Exemption) under appeal to this Bench vide ITA Nos. 684 & 685/LKW/2024 had been remanded back to the file of the ld. CIT (Exemption) with a direction to decide the applications under sections 12AB and 80G afresh, after granting an opportunity of being heard to the assessee. In view of the aforesaid development, since the prayer in the present appeal before this Bench was also to set aside the order of the ld. CIT (Exemption) and provide fresh opportunity and that said relief had already been granted, the assessee did not wish to pursue the present appeals any further. Accordingly, it was prayed that the appeals may be allowed to be withdrawn. The ld. Addl CIT DR, Sh. R.R.N. Shukla, upon considering the contents of the withdrawal application had no objection to the withdrawal of the appeal. 4. Accordingly, after having considered the fact stated in the withdrawal petition and after going through the orders of the Hon’ble ITAT Delhi Bench in ITA No.199/DDN/2024 and ITA No. 202/DDN/2024, we are satisfied that the appeals pending before us are infructuous and accordingly they are dismissed as such. 5. In the result, both appeals of the assessee are dismissed for statistical purposes. Orders pronounced on 19.05.2026 in the open Court. Sd/- Sd/- [KUL BHARAT] [NIKHIL CHOUDHARY] VICE PRESIDENT ACCOUNTANT MEMBER DATED: 19/05/2026 Sh Copy forwarded to: 1. Appellant – 2. Respondent – 3. CIT DR , ITAT, 4. CIT, 5. The CIT(A) By order Sr. P.S. 4