SHRI GOPAL GAUSHALA ,JHUNJHUNU vs. COMMISSIOINER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 1197/JPR/2026Status: DisposedITAT Jaipur23 September 2026AY 2026-20273 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application seeking withdrawal of the appeals. The reason provided was that the assessee's subsequent application for registration under Section 12A and 80G, filed after the initial rejection, had been allowed by the CIT(Exemption). This development rendered the appeals against the rejection orders infructuous. The learned DR had no objection to the withdrawal. Therefore, the Tribunal held that the appeals filed by the assessee were dismissed as withdrawn. No specific issue was decided on merits, and the operative direction was to dismiss the appeals as withdrawn.

What were the facts?

The assessee, Shri Gopal Gaushala, filed appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against separate orders passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)), dated 15.02.2026. These orders were under Section 12A and 80G of the Income Tax Act, 1961. The assessment year in question is 2026-27. During the hearing on 23.09.2026, the assessee's counsel filed a written application seeking withdrawal of the appeals. The reason cited for withdrawal was that the assessee had reapplied for registration under Section 80G and 12A before the CIT(E) after the initial rejection, and this subsequent application was allowed. Consequently, the appeals filed against the rejection orders were rendered infructuous.

What were the issues?

1. Whether the assessee's appeals against the rejection of applications for registration under Section 12A and 80G of the Income Tax Act, 1961, have become infructuous, warranting withdrawal. Assessee's Contentions: The assessee argued that its appeals have become infructuous because it has reapplied for registration under Section 12A and 80G before the CIT(Exemption), Jaipur, and this subsequent application has been allowed. Therefore, the assessee wishes to withdraw the appeals filed against the earlier rejection orders. Revenue's Contentions: The Revenue, represented by the learned DR, had no objection to the withdrawal of the appeals by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI T. R. SENTHIL KUMAR

Hearing: 23.09.2026Pronounced: 23.09.2026

Per T.R. Senthil Kumar, JM:- The present appeal have been filed by the assessee against the separate order passed by the CIT Exemption, Jaipur (hereinafter referred to as “Ld. CIT(E)”), dated 15.02.2026 under Section 12A and 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 ITA Nos.1197 and 1185/JPR/2026 Shri Gopal Gaushala

2.

During the course of hearing before us, learned counsel for the assessee filed an application in writing seeking withdrawal of the appeal. The contents of the application read as under:-

The above noted appeal is fixed before the Hon'ble Bench for hearing on 23.09.2026 That assessee trust after rejec

The order continues below.

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