SANTA ASHRAM KALYANI,KALYANI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

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ITA 924/KOL/2024Status: DisposedITAT Kolkata28 February 2025AY 2024-25Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)3 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 Income Tax Appellate Tribunal noted the assessee's withdrawal application and the Revenue's lack of objection. Consequently, the Tribunal allowed the withdrawal request and dismissed the appeal as withdrawn.

What were the facts?

The assessee, Santa Ashram Kalyani, filed an appeal against the CIT (Exemption)'s order for AY 2024-25, seeking an 80G certificate. Later, the assessee submitted a withdrawal application, stating that upon reviewing the Income Tax Act, they realized their organization did not meet the eligibility criteria for 80G registration.

What were the issues?

Whether the appeal filed by the assessee for an 80G certificate should be dismissed as withdrawn based on their own application stating ineligibility.

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, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI SONJOY SARMA, JM

Hearing: 25.02.2025Pronounced: 28.02.2025

This is an appeal preferred by the assessee against the order of the CIT (Exemption) (hereinafter referred to as the “Ld. CIT(E)”] dated 22.02.2024 for the AY 2024-25.

2.

At the outset , a withdrawal application filed by the assessee vide dated 26.11.2024 was bought to our notice the contents whereof read as under:-

“To, The Respected Officer, Income Tax Appellate Tribunal, Kolkata Bench, 225C, A.J.C. Bose Road, 6th & 7th Floors, Kolkata 700020 Date: 26/11/2024 Subject: Request for Withdrawal and Dismissal of Appeal No. ITA 924/KOL/2024, Bench- B Respected Sir/Madam, I am writing on behalf of SANTA ASHRAM KALYANI (Appellant) in connection with the appeal filed before the Honourable Tribunal under Appeal No. ITA 924/KOL/2024, Bench-B, PAN: ABATS0410K, concerning the Assessment Year 2024-25. The appeal was originally filed with the intention of securing an 80G certificate. However, upon further review and clarification of the applicable provisions of the Income Tax Act, we have realized that our organization does not meet the eligibility criteria for obtaining the 80G registration. In light of the above, we respectfully request the Honourable Tribunal to kindly permit the withdrawal of the aforementioned appeal and dismiss it, as the objective for filing the appeal is no longer applicable. We sincerely appreciate your understanding and cooperation in this matter. Yours faithfully, Sd/-”

3.

The ld. DR on the other did not raise any objection for withdrawal of the appeal of the assessee.

4.

In view of the withdrawal application dated 26.11.2024, we dismiss the appeal of the assessee as withdrawn.

5.

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

Order pronounced in the open court on 28.02.2025.

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