SRI GOWRI SANKARA SAGARA (UPPARA) ANNA SATHRA SANGHAM,KURNOOL vs. ITO, EXEMPTIONS WARD, TIRUPATI, TIRUPATI

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ITA 1939/HYD/2025Status: DisposedITAT Hyderabad22 April 2026AY 2024-253 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the issue had become infructuous due to the subsequent grant of registration. The appeal was dismissed as withdrawn.

What were the facts?

The assessee's application for registration under Section 12AB of the Income Tax Act was initially rejected. Subsequently, the assessee was granted registration by the CIT(E) for multiple assessment years.

What were the issues?

Whether the appeal filed against the rejection of registration under Section 12AB is maintainable when the assessee has subsequently been granted registration.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 22.04.2026Pronounced: 22.04.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 22.08.2024 of the learned Commissioner of Income Tax (Exemptions), Hyderabad whereby the application of the assessee for registration u/sec.12AB of the Income Tax Act [in short "the Act"], 1961 was rejected.

2 ITA.No.1939/Hyd./2025 2. The assessee has now filed an application dated 20.04.2026 whereby prayed for withdrawal of the present appeal in view of the fact that the learned CIT(E) has granted permanent registration in Form-10AC vide Order dated 24.05.2024 for the assessment years 2022-2023 to 2026- 2027. Further, it was also pointed out that the learned CIT(E) vide Order dated 22.12.2025 has granted registration u/sec.12AB of the Act for the assessment years 2027-2028 to 2036-2037. Copy of the Order dated 22.12.2025 is filed along with the application. Thus, the learned Authorised Representative of the Assessee has submitted that the present appeal of the assessee has become infructuous and the same may be allowed to be withdrawn.

3.

On the other hand, the learned DR has raised no objection if the present appeal of the assessee is dismissed being withdrawn.

4.

Having considered the rival submissions and careful perusal of the application of the assessee, we find that in view of registration granted by the learned CIT(E) u/sec.12AB of the Act the assessee is allowed to withdraw the

3 ITA.No.1939/Hyd./2025 present appeal. Hence, the present appeal of the assessee is dismissed being withdrawn.

5.

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

Order pronounced in the Open Court at the conclusion of the hearing i.e., on 22.04.2026.

Sd/- Sd/- [MANJUNATHA G.] [VIJAY PAL RAO] ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad, Dated 22nd April, 2026 VBP Copy to : Sri Gowri Sankara Sagara (Uppara) Anna Sathra Sangham, Pathalaganga Road, KURNOOL – 518 101. 1. State of Andhra Pradesh. The Income Tax Officer-Exemption Ward, Income 2. Tax Office, SBI Tilak Road Branch, K T Road, TIRUPATI - 517 507. State of Andhra Pradesh. The CIT-(Exemptions), Aaykar Bhawan, Opposite LB 3. Stadium, Basheer Bagh, Hyderabad – 500 004. The Addl/Joint Commissioner of Income Tax, 4. Exemption Range, VIJAYAWADA. 5. The DR, ITAT, “B” Bench, Hyderabad. 6. Guard file. BY ORDER VADREVU Digitally signed by VADREVU PRASADA PRASADA RAO Date: 2026.04.28 RAO 10:40:55 +05'30'

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