HALDIA GLOBAL EDUCATIONAL SOCIETY,HALDIA, PURBA MEDINIPUR vs. CIT (EXEMPTION), KOLKATA, KOLKATA

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ITA 1284/KOL/2025Status: DisposedITAT Kolkata08 October 2025AY 2025-26Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)2 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?

During the appeal, the assessee informed the tribunal that the CIT(Exemption) had subsequently granted approval under Section 12AB(1)(b) on 19.09.2025. Consequently, the assessee requested to withdraw the appeal, which was allowed as the Revenue had no objection.

What were the facts?

The assessee, Haldia Global Educational Society, appealed the rejection of its application for exemption under Section 10(23C)(iii) by the CIT(Exemption), Kolkata on 28.03.2025.

What were the issues?

The key issue was the validity of the CIT(Exemption)'s rejection of the assessee's application under Section 10(23C)(iii), which became moot after a subsequent approval under Section 12AB(1)(b) led to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 10(23C)(iii),Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

Hearing: 07/10/2025Pronounced: 08/10/2025

(�नधा�रण वष� / Assessment Year : 2025-2026) Haldia Global Educational Society Vs ACIT, Central Circle, Cuttack HPl Link Road, Basudevpur, Khanjanchak, Haldia, Purba Medinipur, W.B. 721602. PAN No. :AAAAH2338F (अपीलाथ� /Appellant) .. (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Sk. Kamalluddin, FCA राज�व क� ओर से /Revenue by : Shri P. N. Barnwal, CIR- DR सुनवाई क� तार�ख / Date of Hearing : 07/10/2025 घोषणा क� तार�ख/Date of Pronouncement : 08/10/2025 आदेश / O R D E R

PER SONJOY SARMA, JM :

1.

This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Kolkata dated 28.03.2025 rejecting the application u/s 10(23C)(iii) of the Income Tax Act, 1961.

2.

At the time of hearing, the ld. AR stated that the assessee has challenged the order of the ld. CIT(Exemption), Kolkata dated 28.03.2025 whereby the application for exemption u/s 10(23C)(iii) of the Act filed in Form 10AB was rejected. It is further submitted that in the meantime, the ld. CIT(Exemption) has granted approval u/s 12AB(1)(b) of the Act in Form 10AD on 19.09.2025. In view of the subsequent approval, the assessee does not wish to present the appeal against the order of the ld. CIT(Exemption). Accordingly, the AR prayed for permission to withdraw the present appeal. The ld. DR has not raised any objection to the said request. Accordingly, the appeal of the assessee is treated as dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

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