PUTHIYA BHARATHI FOUNDATION,CHENNAI ,TAMILNADU vs. COMMISSIONER OF INCOMETAX (EXEMPTIONS), NUNGAMBAKKAM,CHENNAI

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ITA 2199/CHNY/2025Status: DisposedITAT Chennai22 October 2025AY 2024-2025Bench: SHRI GEORGE GEORGE K (Vice President), SHRI JAGADISH (Accountant Member)1 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's authorized representative (Ld.AR) stated that one of the appeals was not being pressed and requested it be dismissed as withdrawn. Consequently, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) dated 10.06.2025, which rejected their application for approval under Section 80G of the Income Tax Act, 1961. During the hearing, it was submitted that two appeals were inadvertently filed for the same order.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the appellant no longer wishes to press it due to inadvertent filing.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI JAGADISH

Hearing: 22.10.2025Pronounced: 22.10.2025

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

1.

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Exemption), Chennai dated 10.06.2025, rejecting application seeking approval u/s.80G of the Income Tax Act, 1961 (hereinafter called ‘the Act’). :- 2 -: 2. At the time of hearing, the Ld.AR for the assessee submitted that the assessee has inadvertently filed two appeals against the same order of CIT(E) dated 10.06.2025 before the Tribunal. The appeals have been numbered as and ITA No.2201/CHNY/2025. Therefore, the Ld.AR stated the assessee is not pressing this appeal (ITA No.2199/CHNY/2025) and the appeal may be dismissed as withdrawn. The Ld.AR had made an endorsement to the said effect in the grounds of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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