RAJA DESINGH EDUCATIONAL TRUST,GINGEE vs. COMMISSIONER OF INCOME TAX ( EXEM), ANNEXE BUINDING, RD RD FLOOR

PDF · subscribers
ITA 4183/CHNY/2026Status: DisposedITAT Chennai05 November 2026AY 2026-272 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the submissions of both the assessee and the revenue. The Tribunal noted that the assessee had filed another appeal (ITA No. 4287/Chny/2026) against the identical order dated 25.06.2026 passed by the learned CIT(E). Since this other appeal was heard alongside the present appeal, the Tribunal found merit in the assessee's request. Consequently, the Tribunal permitted the assessee to withdraw the present appeal (ITA No. 4183/Chny/2026) and dismissed it as withdrawn. The operative direction was to dismiss the appeal as withdrawn. No issues were left undecided.

What were the facts?

The assessee, Raja Desingh Educational Trust, filed an appeal (ITA No. 4183/Chny/2026) against an order dated 25.06.2026 passed by the Commissioner of Income Tax (Exemptions), Chennai. This order had rejected the assessee's application under Section 12AB of the Income Tax Act, 1961. The assessment year in question is 2026-27. During the proceedings, the assessee's Authorized Representative submitted that the present appeal was a duplicate filing. The assessee had inadvertently filed a fresh appeal (ITA No. 4287/Chny/2026) against the same order instead of rectifying defects in the original appeal. As the duplicate appeal was heard alongside the original, the assessee requested permission to withdraw the present appeal.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed against the order of the CIT(E) rejecting the application under Section 12AB of the Income Tax Act, 1961? Assessee's contention: The assessee sought to withdraw the appeal as it was a duplicate filing, with a fresh appeal (ITA No. 4287/Chny/2026) having been filed against the same impugned order and heard concurrently. The assessee requested permission to withdraw the present appeal. Revenue's contention: The learned Departmental Representative (DR) did not oppose the assessee's proposal to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI S.S. VISWANETHRA RAVI & SHRI S. R. RAGHUNATHA

Hearing: 13.10.2026Pronounced: 05.11.2026

आदेश /O R D E R

PER S. R. RAGHUNATHA, AM :

The present appeal is filed by the assessee against the order dated 25.06.2026 passed by the Commissioner of Income Tax(Exemptions), Chennai (hereinafter referred to as “CIT(E)”), rejecting the application sought u/s.12AB of the Income Tax Act, 1961 (hereinafter referred to as the “Act”). 2. At the outset, the learned Authorized Representative (AR) submitted that the assessee seeks to withdraw the present appeal (ITA No. 4183/Chny/2026) as it is duplicate. It was brought to our notice that due to an inadvertent oversight, the assessee filed a fresh appeal (ITA No. 4287/Chny/2026) against

:-2-: ITA. No.4183/Chny/2026 the same impugned order dated 25.06.2026, instead of curing the defects in the original appeal. As ITA No.4287/Chny/2026 was heard alongside this appeal on 13.10.2026, the assessee requested permission to withdraw ITA No.4183/Chny/2026. 3. The Ld.DR does not oppose the proposal of the assessee. 4. We have considered the submissions made by the learned AR and the learned DR. In view of the fact that the assessee has filed another appeal in ITA No. 4287/Chny/2026 against the very same impugned order dated 25.06.2026 passed by the learned CIT(E), and that the said appeal has been heard along with the present appeal, we find merit in the request of the assessee. Accordingly, we permit the assessee to withdraw the present appeal in ITA No. 4183/Chny/2026 and dismiss the same as withdrawn. 5. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 05th November, 2026 at Chennai.

Sd/- Sd/- (एस एस 'व(वने) र'व) (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) लेखासद+य/Accountant Member �या�यक सद+य/Judicial Member

EJTADA चे�ई/Chennai, Digitally signed by EJTADA DURGA NARESH DURGA िदनांक/Dated, the 05th November, 2026 Date: 2026.11.10 NARESH Devadas 16:55:37 +05'30' आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3.आयकर आयु<त/CIT– Chennai/Coimbatore/Madurai/Salem 4. 'वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF

More judgments on Section 12AB

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

Recent GST High Court judgments

Search GST case law →