SUSTAINABLE TRANSPORT AMD EFFICIENT MOBILITY SOCIETY,SHILLONG vs. CIT(EXEMPTIONS), KOLKATA

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ITA 1133/KOL/2025Status: DisposedITAT Kolkata11 September 2025AY 2024-25Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the letter for withdrawal was self-explanatory and the CIT-DR had no objection. Consequently, the Bench granted permission for the assessee to withdraw the appeal. The appeal filed by the assessee was therefore dismissed as withdrawn.

What were the facts?

The assessee, Sustainable Transport AMD Efficient Mobility Society, appealed against the CIT(Exemptions)'s order dated 25.03.2025, which rejected its application under Section 12A of the Income Tax Act, 1961. During the proceedings, the authorized representative of the assessee filed a letter seeking permission to withdraw the appeal.

What were the issues?

Whether to grant permission for the appellant to withdraw its appeal against the rejection of its Section 12A application.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Assessment Year: 2024-25 Sustainable Transport AMD Efficient Mobility Society …….……….……Appellant Pine Mount Ridge, Opposite Pine Mount School, Shillong, Meghalaya-793001. [PAN: ABVAS9315F] vs. CIT(Exemptions), Kolkata………………………………….....……...…..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Sanat Kumar Raha, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing : September 04, 2025 Date of pronouncing the order : September 11, 2025 ORDER

Per Pradip Kumar Choubey, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 25.03.2025 of the CIT(Exemption), Kolkata [hereinafter referred to as the “ld. CIT(E)”] rejecting the application u/s 12A of the Income Tax Act, 1961 [hereinafter referred to as the “Act”].

At the outset, the authorized representative of the assessee has 2. filed a letter dated 03.09.2025 seeking permission of the Bench to withdraw this appeal filed by the assessee and the letter is self- explanatory. Since the ld. DR has no objection in this regard, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

Kolkata, the 11th September, 2025.

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