AKAL EDUCATIONAL SOCIETY,JALANDHAR vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

ITA 1083/CHANDI/2026Status: DisposedITAT Chandigarh01 October 2026AY 2025-262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal. The reasoning was based on the assessee's submission that the appeal was required to be filed before the Amritsar Benches, and the revenue did not object to this request. Consequently, the appeal was dismissed as withdrawn. The Tribunal did not decide on the merits of the rejection of the Section 12AB registration application. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Akal Education Society, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, against the order dated 28.02.2026 passed by the Commissioner of Income Tax (Exemptions), Chandigarh. This order had rejected the assessee's application for registration under Section 12AB of the Income Tax Act. The appeal was filed by the assessee against the respondent, the CIT (Exemptions). The assessee subsequently filed a withdrawal application on 26.09.2026, stating that the appeal was required to be filed before the Amritsar Benches. The revenue, represented by the Ld. CIT-DR, did not object to this withdrawal.

What were the issues?

1. Whether the ITAT, Chandigarh Bench, has the correct jurisdiction to hear the appeal filed by the assessee against the order of the CIT (Exemptions), Chandigarh, concerning registration under Section 12AB of the Income Tax Act. Assessee's contention: The assessee argued that the appeal was filed before the wrong bench and should have been filed before the Amritsar Benches. They sought permission to withdraw the appeal on this ground. Revenue's contention: The revenue, through the Ld. CIT-DR, did not object to the assessee's prayer for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12AB vide impugned order dated 28.02.2026 of Ld. Commissioner of Income Tax (Exemptions), Chandigarh the assessee is in further appeal before us.

2.

The assessee seek withdrawal of the appeal vide letter dated 26.09.2026 on the ground that this appeal is required to be filed before Amritsar Benches. Accordingly, permission has been

The order continues below.

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