SRI AMBAL EDUCATIONAL AND CHARITABLE TRUST,TUTICORIN vs. ITO EXEMPTIONS WARD, TIRUNELVELI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal allowed the assessee to withdraw the appeal as it was considered non-maintainable. The Ld. DR did not object to this proposal.
What were the facts?
The assessee, Sri Ambal Educational & Charitable Trust, filed an appeal against an order by the Ld. CIT(E) dated 26.05.2025 for AY 2020-21. The assessee was advised to file a condonation application before the CBDT.
What were the issues?
Whether the appeal is maintainable for withdrawal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee Trust against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as ‘Ld.CIT(E)‘), Chennai, dated 26.05.2025 for the Assessment Year (hereinafter referred to as ‘AY‘) 2020-21.
At the outset, the Ld.AR of the assessee submitted that assessee has been advised to file condonation application in filing Form 10B before the CBDT against the impugned action of the Ld.CIT(E), Chennai, (AY 2020-21) Sri Ambal Educational & Charitable Trust rejecting the same dated 26.05.2025 and hence, he has been instructed by the assessee’s Trust to withdraw this captioned appeal. The Ld.DR doesn’t object to the assessee’s proposal to withdraw the appeal and hence, we allow the assessee Trust to withdraw the appeal being non- maintainable.
In the result, appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on the 07th day of October, 2025, in Chennai.
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