BHAGAVAN SREE JIHVESHVARA SPORTS AND CULTURAL ASSOCIATION,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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ITA 435/BANG/2025Status: DisposedITAT Bangalore02 June 2025AY 2025-26Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had requested the withdrawal of both appeals. Consequently, the Tribunal dismissed both appeals as withdrawn.

What were the facts?

The assessee filed two appeals: one against the rejection of registration under Section 12AB and another against the rejection of recognition under Section 80G(5) of the Income-tax Act. During the hearing, the assessee requested to withdraw both appeals.

What were the issues?

Whether the appeals filed by the assessee are to be dismissed as withdrawn upon the assessee's request.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Shri G. Venkatesh, Advocate
For Respondent: Smt. Praveena S., CIT(DR)(ITAT), Bengaluru
Hearing: 02.06.2025Pronounced: 02.06.2025

Bhagavan Sree Jihveshvara Sports & Cultural Association (the assessee/appellant) against the rejection of registration u/s. 12AB of the Income-tax Act, 1961 [the Act] and filed by the same assessee against the rejection of application for recognition u/s. 80G(5) of the Act.

2.

At the time of hearing, the assessee submitted a letter dated 31.5.2025 in both the appeals requesting withdrawal of the same.

3.

In view of the above request of the assessee, both the appeals of the assessee are dismissed as withdrawn.

Pronounced in the open court on this 02nd day of June, 2025.

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