SHRI VRAJ KAMAD SURABHI VAN AVAM SHODH SANSTHAN,BHARATPUR vs. CIT EXEMPTION, JAIPUR

PDF · subscribers
ITA 1503/JPR/2026Status: DisposedITAT Jaipur21 October 2026AY 2026-273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the letter filed by the assessee requesting withdrawal of the appeals. The letter stated that the assessee had obtained registration under the Income Tax Act, 2025, vide Form No. 107 dated 27.08.2026, valid for Assessment Years 2026-27 to 2030-31. The assessee contended that this subsequent registration fully resolved the grievance that was the subject matter of the appeals, and no further adjudication was required. The Ld. DR for the revenue did not object to this request. Accordingly, the Tribunal allowed the assessee's request for withdrawal. The operative direction was to dismiss both appeals as withdrawn. No issue was expressly left undecided.

What were the facts?

The assessee, Shri Vraj Kamad Surabhi Van Avam Shodh Sansthan, filed two appeals (ITA No. 1502 & 1503/JPR/2026) against the orders dated 19.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961, and consequently under section 80G. The reasons for denial included non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and alleged non-genuineness of activities. During the pendency of the appeals, the assessee applied for and was granted registration under section 332 of the Income Tax Act, 2025 (likely a typo and intended to be section 12AB or similar) vide Form No. 107 dated 27.08.2026, valid for Assessment Years 2026-27 to 2030-31. The assessee then requested to withdraw the appeals.

What were the issues?

1. Whether the assessee's appeals against the denial of registration under section 12AB and 80G are to be withdrawn based on subsequent registration being granted. (Question of mixed law and fact, turning on the provisions related to appeals and the grant of registration). Assessee's contention: The assessee argued that a subsequent registration under the Income Tax Act, 2025 (Form No. 107 dated 27.08.2026) for Assessment Years 2026-27 to 2030-31 has resolved the grievance that formed the subject matter of the present appeals. Therefore, the appeals should be permitted to be withdrawn. Revenue's contention: The Ld. DR did not object to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T. R. Senthil Kumar & Shri Prakash

For Appellant: Ms. Apeksha Kalra, Adv
For Respondent: Shri Shravan Kumar

आदेश/ORDER

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against separate orders both dated 19.03.2026 passed by Commissioner of Income Tax (Exemption), Jaipur denying registration under section 12AB of the Income Tax Act, 1961 for non-registration under Rajasthan Public Trust Act, 1959, for incomplete Form 10AB, non-genuineness of its activities and also consequently denying registration u/s 80G of the Act.

I.T.A No. 1502 & 1503/JPR/2026 Page No 2 Shri Vraj Kamad Surabhi Van Avam Shodh Sansthan

2.

At the outset, our attention was drawn to the letter dated 13.10.2026 filed by the assessee wherein the assessee has requested to withdraw the appeals. The operative portion of the letter extracted as under

“1. That the undersigned Counsel appears on behalf of the Appellant Trust, SHRI VRAJ KAMAD SURABHI VAN AVAM SHODH SANSTHAN, in the subject appeal filed against the order dated 26.03.2026 passed by the CIT(Exemptions).

2.

That during the pendency of the present appeal, the Appellant Trust applied for registration under the relevant provisions of the Income Tax Act, 2025.

3.

That the competent authority has granted registration to the Appellant Trust under Section 332 of the Income Tax Act, 2025, vide Form No. 107 dated 27.08.2026, valid for the Assessment Years 2026– 27 to 2030–31. A copy of the said order in Form No. 107 dated 27.08.2026 is annexed herewith as Annexure– A.

4.

That in view of the grant of registration vide Form No. 107, the grievance / subject matter involved in the present appeal stands fully resolved, and no further grievance survives for adjudication before this Hon’ble Tribunal.

5.

That the Appellant Trust has duly instructed and authorized the undersigned Counsel to seek permission from this Hon’ble Tribunal to withdraw the present appeal. PRAYER In view of the facts and circumstances stated above, it is most respectfully prayed that this Hon’ble Tribunal may kindly be pleased to:

Permit the undersigned Counsel to withdraw the present appeal (I.T.A. No. 1502 & 1503/JPR/2026) on behalf of the Appellant Trust, Shree Goloka Vrindavan; and Pass such further order(s) as this Hon’ble Tribunal may deem fit and proper in the interest of justice.”

3.

On the other hand, Ld. DR did not object to the said request of withdrawal.

I.T.A No. 1502 & 1503/JPR/2026 Page No 3 Shri Vraj Kamad Surabhi Van Avam Shodh Sansthan

4.

Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeals.

5.

In the result, both the appeals filed by the assessee are hereby dismissed as withdrawn.

Order pronounced in the open court on 21-10-2026

Sd/- Sd/- (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 21/10/2026 Dhananjay K., Sr. PS

आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT Digitally signed by 4. CIT (A) Dhananjay Kumar 5. DR, ITAT Date: 2026.11.03 '11:59:25 +05'30 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, जयपुर

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →