SHRI DIGAMBER JAIN ATISHYA KSHETRA PARASHVNATH,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 645/JPR/2026Status: DisposedITAT Jaipur09 October 2026AY 2025-262 pages
AI SummaryDismissed

What were the facts?

The assessee, Shri Digamber Jain Atishya Kshetra Parashvnath, filed an appeal against the order of the CIT (Exemption), Jaipur, dated 12.01.2026, passed under Section 12A of the Income Tax Act, 1961. During the hearing before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, the assessee's counsel filed a written application seeking withdrawal of the appeal. The application stated that two appeals were filed, one against an order under Section 12(1)(ac)(vi) (ITA No. 645/JPR/2026), which was requested to be treated as withdrawn, and another against an order under Section 12A(1)(ac)(iii) (ITA No. 650/JPR/2026), which was requested to be decided. The Revenue's representative had no objection to the withdrawal of the appeals.

What did the Tribunal hold?

The Tribunal noted that the assessee's counsel filed a written application seeking withdrawal of the appeal. The application clearly stated the intention to withdraw one of the two appeals filed. The Revenue's representative had no objection to this request. Therefore, in light of the assessee's explicit request for withdrawal and the Revenue's acquiescence, the Tribunal decided to dismiss the appeal as withdrawn. The operative direction was to dismiss the appeal. No specific issue was left undecided; the entire appeal was disposed of based on the withdrawal request.

What were the issues?

1. Whether the appeal filed by the assessee against the order of the CIT (Exemption), Jaipur, dated 12.01.2026, under Section 12A of the Income Tax Act, 1961, can be withdrawn by the assessee. (Question of law) Assessee's Contention: The assessee, through its counsel, filed a written application seeking to withdraw the appeal. The application specifically requested that one of the two appeals filed (ITA No. 645/JPR/2026) be treated as withdrawn, while the other (ITA No. 650/JPR/2026) be decided. The present appeal appears to be related to ITA No. 645/JPR/2026 based on the context of the withdrawal application. Revenue's Contention: The learned Departmental Representative (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 12(1)(ac)(vi),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

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

Hearing: 06.10.2026Pronounced: 09.10.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the CIT Exemption, Jaipur (hereinafter referred to as “Ld. CIT(E)”), dated 12.01.2026 under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 Shri Digamber Jain Atishya Kshetra Parashvnath

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:- In reference to above it is submitted that we had filled two appeals on the above matter. One is against the order in application filled u/s 12(1)(ac)(vi)-ITEM (B) Registered as ITA No.645/JPR

The order continues below.

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