IEEE MUMBAI SECTION WELFARE ASSOCIATION,MUMBAI vs. CIT ( EXEMPTIONS ), MUMBAI

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ITA 1847/MUM/2025Status: DisposedITAT Mumbai30 May 2025AY 2024-25Bench: SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SMT RENU JAUHRI (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had sought withdrawal of the appeal after being questioned about not challenging the original order. Considering the assessee's request, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an application for registration under section 12A of the Income Tax Act, which was rejected. Subsequently, a fresh application was also dismissed. The assessee then sought to withdraw the current appeal against the dismissal order.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee's request after questioning about non-challenge of prior orders.

Which sections of the Income-tax Act were involved?

Section 250,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRYSMT RENU JAUHRI

For Appellant: Ms. Abhilasha Pawar
For Respondent: Mr. R.A. Dhyani, CIT DR
Hearing: 05.05.2025Pronounced: 30.05.2025

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 19.12.2024, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemption) (in short Ld. CIT(E)) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2024- 25.

IEEE Mumbai Section Welfare Association 2. In the instant case, initially the Assessee by filling an application in Form No. 10AB, had sought for registration 12A of the Act, which was rejected by the then Ld. Commissioner, vide order dated 21.03.2023 mainly on the reasons that the application filed is incomplete and not accompanied with the requisite document.

3.

The Assessee thereafter, instead of challenging the said order dated 21.03.2023, filed fresh application u/s. 12A of the Act before the Ld. Commissioner, who vide order dated 22.05.2024 dismissed the same for non-compliance and/or non-furnishing of requisite documents and therefore, the Assessee on being asked “as to why it has not challenged the original order dated 21.03.2023”, has sought for withdrawal of this appeal. Considering the Assessee’s request, this appeal is liable to be dismissed as withdrawn.

4.

In the result, Assessee’s appeal is dismissed as withdrawn.

Order pronounced in the open court on 30.05.2025.

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