ECK WELFARE TRUST,KOTA vs. CIT EXEMPTION, JAIPUR

ITA 1574/JPR/2026Status: DisposedITAT Jaipur21 October 2026AY 2026-272 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's Authorized Representative submitted an application for withdrawal of the appeal dated 06.10.2026. The learned Departmental Representative for the Revenue stated that they had no objection to this request. Consequently, the Tribunal allowed the assessee to withdraw its appeal. The reasoning is based on the consent of both parties to the withdrawal. The operative direction is that the appeal filed by the assessee is dismissed as withdrawn. No issues were expressly left undecided, as the appeal was withdrawn before merits were considered.

What were the facts?

The assessee, ECK Welfare Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against the order of the Commissioner of Income Tax (Exemptions), Jaipur, dated 09.01.2026. The assessment year in question is 2026-27. The appeal was listed for hearing. The Revenue was represented by the Addl. CIT.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeal before the Tribunal? (Question of procedure) Assessee's contention: The assessee, through its Authorized Representative, filed an application for withdrawal of the appeal. Revenue's contention: The Departmental Representative had no objection to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

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 09.01.2026. 2. During the course of hearing, the learned Authorized Representative submitted an application for withdrawal of the above appeal dated 06.10.2026 for which, learned Departmental Representative has no objection. Hence, we allow the assessee to withdraw its appeal. ECK Welfare Trust

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 21.10.2026 (KULDIP SINGH) (PRAKAS

The order continues below.

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