SHRIMANT K JIJA MAHARAJ SAHIBA SCIN DIA CHATRI TRUST SHIVPURI,SHIVPURI vs. CIT EXEMPTION BHOPAL, GWALIOR

PDF · subscribers
ITA 280/AGR/2026Status: DisposedITAT Agra20 May 2026AY 2026-272 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal and the Revenue had no objection. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Shrimant Jija Maharaj Sahiba Scin Dia Chatri Trust Shivpuri, filed an appeal against the rejection of its registration under Section 12A(1)(ac)(ii). During the hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

The primary issue was the rejection of registration under Section 12A(1)(ac)(ii). However, the appeal was withdrawn by the assessee before adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “DB”: AGRA

For Appellant: Shri Manuj Sharma, Adv
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 20/05/2026Pronounced: 20/05/2026

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 280/AGR/2026 (Assessment Year: 2026-27) Shrimant Jija Maharaj Vs. CIT(E), Sahiba Scin Dia Chatri Bhopal Trust Shivpuri, Chattri Road, Shivpuri, MP (Appellant) (Respondent) PAN:AADTS6499L Assessee by : Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 20/05/2026 Date of pronouncement 20/05/2026

O R D E R PER M. BALAGANESH, A. M.:

1.

The appeal in ITA No. 280/AGR/2026 for AY 2026-27, arises out of the order of the ld Commissioner of Income Tax (Exemption), Bhopal [hereinafter referred to as ‘ld. CIT(E)’, in short] dated 13.03.2026 against the rejection of registration u/s 12A(1)(ac)(ii) under the new provision of Income Tax Act, 1961.

2.

At the time of hearing, the Ld. Counsel for the Assessee filed a letter dated 20.05.2026 and expresses the desire to withdraw ITA No.280605/Del/2026 and submitted that the appeal may be dismissed as withdrawn.

3.

The Ld. Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee. Page | 1

ITA No. 280/AGR/2026 Shrimant Jija Maharaj Sahiba Scin Dia Chatri Trust Shivpuri

4.

In view of the foregoing; this appeal filed by the assessee is dismissed as withdrawn

Order pronounced in the open court on 20/05/2026.

-Sd/- -Sd/- (SUNIL KUMAR SINGH) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, AGRA BENCH

More judgments on Section 12A(1)(ac)(ii)

All 679 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →