PANDIT NAWAL KISHORE SHARMA CHARITABLE TRUST ,JAIPUR vs. CIT EXEMPTION, JAIPUR
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw its appeal. The reasoning was based on the assessee's submission that a subsequent order dated 24.09.2026 had been issued by the CIT(E) granting registration to the trust in Form No. 10AD. This subsequent development rendered the original appeal against the order dated 26.03.2026 infructuous. Since the Revenue did not object to the withdrawal, the Tribunal acceded to the assessee's request. The operative direction was to allow the withdrawal of the appeal. No specific issue was left undecided as the appeal was withdrawn.
What were the facts?
The assessee, Pandit Nawal Kishore Sharma Charitable Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against an order passed by the Commissioner of Income Tax (Exemptions), Jaipur (CIT(E)). The appeal was filed challenging the CIT(E)'s order dated 26.03.2026. During the hearing on 13.10.2026, the assessee's Authorized Representative (AR) submitted an application to withdraw the appeal. The reason for withdrawal was that the CIT(E) had subsequently issued an order granting registration to the assessee-trust in Form No. 10AD dated 24.09.2026, rendering the appeal infructuous.
What were the issues?
1. Whether the assessee's appeal against the order of the CIT(E) dated 26.03.2026 is maintainable for withdrawal. (Question of procedure) Assessee's Contention: The assessee sought to withdraw the appeal as the grievance that led to the filing of the appeal had been resolved by a subsequent order from the CIT(E) granting registration. The assessee relied on the principle that an appeal can be withdrawn if the underlying issue is no longer in dispute. Revenue's Contention: The Revenue did not raise any objection to the assessee's application for withdrawal of the appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR
Before: Shri T.R. Senthil Kumar & Shri Prakash
PER : PRAKASH, ACCOUNTANT MEMBER:-
This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Exemptions), Jaipur [hereinafter referred to as “CIT(E)”] dated 26.03.2026. 2. During the course of hearing, the learned Authorized Representative [hereinafter referred to as “AR”] submitted an application for withdrawal of the above appeal dated 10.10.2026 wherein it was stated that subsequent to the filing of the aforesaid appeal, the learned CIT(E), Jaipur has issued the order granting registration to the assessee-trust in Form No. 10AD dated Pandit Nawal Kishore Sharma Charitable Trust 24.09.2026. The learned Departmental Representative raised no
The order continues below.
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