SHREE VAASU GOUDHAAM SEVA TRUST,HYDERABAD vs. CIT(EXEMPTIONS), HYDERABAD

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ITA 1280/HYD/2025Status: HeardITAT Hyderabad09 December 2025AY 2025-26Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G. (Accountant 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?

During the hearing, the assessee requested to withdraw the appeal, as the CIT(E) had subsequently granted 80G approval for the assessment years 2026-2027 to 2028-2029. The Tribunal accepted the withdrawal request and dismissed the appeal as withdrawn.

What were the facts?

The assessee's application for approval under Section 80G of the Income Tax Act for Assessment Year 2025-2026 was rejected by the Commissioner of Income Tax (Exemptions). The assessee filed an appeal against this rejection.

What were the issues?

Whether the rejection of the assessee's Section 80G approval for AY 2025-2026 was valid, which became moot upon the subsequent grant of approval for later assessment years and the consequent withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 09.12.2025

PER VIJAY PAL RAO, VICE PRESIDENT :

1.

This appeal by the Assessee is directed against the Order dated 19.06.2025 of the learned Commissioner of Income Tax (Exemptions), Hyderabad, whereby the application of the assessee for approval u/sec.80G of the Income Tax Act, [in short “the Act”] 1961, was rejected.

2 ITA.No.1280/Hyd./2025 2. At the time of hearing, the learned Authorised Representative of the Assessee has filed an application dated 08.12.2025 for withdrawal of the present appeal along with subsequent order of approval u/sec.80G of the Act passed by the learned CIT(E). The learned Authorised Representative of the Assessee has submitted that since the approval u/sec.80G of the Act has been granted to the assessee for the assessment years 2026-2027 to 2028-2029, therefore, the assessee does not want to pursue the present appeal and the same may be allowed to be withdrawn.

3.

On the other hand, learned DR has raised no objection to the present appeal of the assessee is dismissed as withdrawn.

4.

Having considered the rival submissions and careful perusal of the application of the assessee, we find that earlier the assessee has applied for approval u/sec.80G for the assessment year 2025-2026 which was rejected by the learned CIT(E). Thereafter, the assessee has applied for approval u/sec.80G for the assessment years 2026-2027 to 3 ITA.No.1280/Hyd./2025 2028-2029 which was granted by the learned CIT(E) vide Order dated 05.12.2025. Therefore, in the facts and circumstances of the case, we accept the request of the assessee and allow the withdrawal of the present appeal. Consequently, the appeal of the assessee is dismissed as withdrawn.

5.

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

Order pronounced in the open Court on the conclusion of the hearing i.e., on 09.12.2025.

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