AMRIT VIDYA ASHRAM SANSTHAN,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

ITA 939/JPR/2026Status: DisposedITAT Jaipur14 October 20262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a written application requesting to withdraw the appeal. The revenue's representative did not object to this request. In light of the assessee's clear intention to withdraw the appeal and the absence of any objection from the revenue, the Tribunal allowed the withdrawal. The appeal was accordingly dismissed as withdrawn. No decision was made on the merits of the original appeal.

What were the facts?

The assessee, Amrit Vidya Ashram Sansthan, filed an appeal against the order dated 14.03.2026 passed by the CIT Exemption, Jaipur, under Section 12AB of the Income Tax Act, 1961. The assessment year in question is 2027-28 (Tax Year 2026-27). During the hearing before the Income Tax Appellate Tribunal (ITAT), Jaipur Benches, the assessee's counsel submitted a written application requesting to withdraw the appeal. The revenue's representative had no objection to this request.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeal? Assessee's Contention: The assessee, through its counsel, submitted a written application seeking permission to withdraw the appeal filed against the order of the CIT(E). The application stated that the assessee is desirous of withdrawing the appeal and humbly prayed for permission to do so. Revenue's Contention: The learned Departmental Representative (DR) had no objection to the withdrawal of the appeal by the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

Hearing: 13.10.2026Pronounced: 14.10.2026

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 14.03.2026 under Section 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 Amrit Vidya Ashram Sansthan

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:- With reference to above it is respectfully submitted that the assessee is desirous of withdrawing the above appeal. Accordingly it is humbl

The order continues below.

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