MAHA ACADEMY OF PEDIATRIC NEUROLOGY ,NAGPUR vs. CIT EXEMPTION, PUNE

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ITA 641/NAG/2025Status: DisposedITAT Nagpur16 June 2026AY 2025-262 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed another appeal which was allowed. Based on this, the assessee intended to withdraw the current appeal.

What were the facts?

The assessee's application for regular approval under Section 12A(1)(ac) was rejected by the CIT(E). The assessee filed an appeal against this rejection.

What were the issues?

The primary issue was the rejection of the assessee's application for regular approval under Section 12A(1)(ac) and the subsequent withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 15.06.2026Pronounced: 16.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption) (for short, “CIT(E)”), dated 26/09/2025 whereby application for

ITA No. 641/NAG/2025 (Maha Academy of Pediatric Neurology)

regular approval under Section 12A(1)(ac) of the Act has been rejected.

2.

On hearing both the sides, we find that the assessee intends to withdraw this appeal on the basis that the assessee had filed another appeal in ITA no. 217/NAG/2025 which stands allowed.

3.

Accordingly, this appeal is dismissed as withdrawn.

Order pronounced in open Court on 16.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 16/06/2026 Z.U, P.S Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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