DHYAN FOUNDATION GO RAKSHA TRUST,MANDYA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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ITA 973/BANG/2025Status: DisposedITAT Bangalore07 August 2025Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI WASEEM AHMED (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning was based on the assessee's explicit prayer for withdrawal and the absence of any objection from the Revenue's representative (CIT-DR). The Tribunal noted that the assessee sought withdrawal of the appeal and the Ld. DR had no objection. Therefore, in view of the assessee's prayer, the appeal was dismissed as withdrawn. The operative direction was the dismissal of the appeal.

What were the facts?

The assessee, M/s. Dhyan Foundation Go Raksha Trust, filed an appeal (ITA No. 973/Bang/2025) before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, against an order dated 06/01/2025 passed by the Commissioner of Income Tax (Exemptions), Bangalore. The assessment year is not specified. The appeal was listed for hearing on 07-08-2025. The assessee was represented by 'None' and the Revenue by Shri Shivanand Kalakeri, CIT-DR. The assessee subsequently sought withdrawal of the appeal.

What were the issues?

1. Whether the appeal filed by the assessee is to be dismissed as withdrawn, in light of the assessee's request for withdrawal and the Revenue's no objection. This issue concerns the procedural aspect of allowing an appeal to be withdrawn. The assessee argued for the withdrawal of the appeal. The Revenue did not object to the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI WASEEM AHMED

For Appellant: Shri Shivanand Kalakeri

PER NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER

1.

This appeal has been preferred by the assessee against the order dated 06/01/2025 impugned herein passed by the Ld. Commissioner of Income Tax (Exemptions) [in short ‘Ld. Commissioner’] .

2.

The assessee seeks withdrawal of this appeal, on which the Ld. DR has no objection. Thus in view of the prayer of the assessee for withdrawal of appeal, the appeal is dismissed as withdrawn.

Page 2 of 2 ITA No. 973/Bang/2025

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 07th August, 2025.

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