What did the Tribunal hold?

The assessee sought withdrawal of the appeal due to an inadvertent mistake in filing it before the wrong bench. The Assessing Officer had no objection to the withdrawal.

The assessee filed an appeal before the ITAT, Ranchi Bench for assessment year 2014-15. During the hearing, the assessee filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal should be granted.

M/S Mohini Devi Charitable Trust… vs DCIT | s.250 | ITAT Ranchi 2026

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

IN THE INCOME TAX APPELLATE TRIBUNAL – RANCHI BENCH VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member ITA No.384/RAN/2025 Assessment Year: 2014-15 M/s Mohini Devi Charitable Trust……..……………………………...Appellant B 27/96, A-17, Gurudham Colony Durgakund, Varanasi-221010 [PAN: AACTM7207P] vs. DCIT, Central Circle-1, Ranchi………….………………..……...…..…..Respondent Jharkhand-834001 Appearances by: None, appeared on behalf of the Appellant. Shri Kailash Gautam, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 15, 2026 Date of pronouncing the order : April 16, 2026 ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee is directed against the order dated 03.09.2025 of the NFAC, Delhi passed under Section 250 of the Income- tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. 2. At the time of hearing, an application for withdrawal has been filed by the assessee dated 15.04.2026, stating that due to an inadvertent mistake, the instant appeal has been filed before this Bench, in fact it is necessary to be filed before the Income Tax Appellate Tribunal, Varanasi Bench. He, therefore, prayed that the instant appeal may be allowed to be withdrawn.

ITA No.384/Ran/2025 M/s Mohini Devi Charitable Trust 3. We also heard the Ld. DR, for which the Ld. DR has no objection. Accordingly, considering the petition filed by the assessee, we allow the prayer made before us.

Accordingly, the instant appeal filed by the assessee is dismissed as withdrawn.

Kolkata, the 16th April, 2026.

Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 16.04.2026. DP, PS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

M/S MOHINI DEVI CHARITABLE TRUST,VARANASI vs. DCIT, C.C. 1, RANCHI

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