DPR CHARITABLE TRUST,SATNA vs. CIT EXEMPTION, BHOPAL

ITA 221/JAB/2025Status: DisposedITAT Jabalpur29 September 20262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal. The reasoning was based on the assessee's explicit request to withdraw the appeal, supported by a letter dated 07/09/2026, and the Revenue's lack of objection. The Tribunal found no grounds to reject the withdrawal request. Therefore, the appeal filed by the assessee was dismissed as withdrawn. The operative direction was to dismiss the appeal. No issues were expressly left undecided.

What were the facts?

The assessee, DPR Charitable Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jabalpur Bench, challenging an order dated 30/06/2025 passed by the Commissioner of Income Tax (Exemption), Bhopal. This order rejected the assessee's application for registration under Section 12A(ac)(ii) of the Income Tax Act, 1961. During the hearing, the assessee's Authorized Representative (AR) requested to withdraw the appeal, citing a letter dated 07/09/2026. The Revenue did not object to this withdrawal request. The ITAT perused the withdrawal application and found no reason to reject it.

What were the issues?

1. Whether the appeal filed by the assessee, DPR Charitable Trust, against the order rejecting its application for registration under Section 12A(ac)(ii) of the Income Tax Act, 1961, can be withdrawn. Assessee's Contention: The assessee, through its AR, sought to withdraw the present appeal, praying for its dismissal as withdrawn, as per their letter dated 07/09/2026. Revenue's Contention: The Revenue expressed no-objection to allowing the withdrawal of the present appeal.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Rahul Bardia [‘Ld. AR’]
For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Pronounced: 29/09/2026

PER G. D. PADMAHSHALI; The assessee filed present appeal challenging the DIN & Order No.

ITBA/EXM/F/EXM45/2025-26/1078043773(1) dt. 30/06/2025

passed u/s 12A of the Income Tax Act, 1961 [‘the Act’] by the Ld.

Commissioner of Income Tax (Exemption), Bhopal thereby

rejected to grant a registration u/s 12A(ac)(ii) of the Act.

ITAT-Jabalpur DPR Charitable Trust Vs CIT(E)

2.

During the course of hearing, the Ld. AR sought our attention

to the appellant’s letter dt. 07/09/202 seeking to withdraw the present appeal. Imploring contents thereof, the Ld. AR prayed for withdrawal of appeal. The Revenue expressed no-o

The order continues below.

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