KSHATRIYA DNYATI MARATHA SAMAJ SANGHATANA,GUHAGAR vs. INCOME TAX OFFICER, KOLHAPUR

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ITA 770/PUN/2025Status: DisposedITAT Pune06 October 2025Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 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 assessee requested to withdraw the appeal due to a mistake in attaching the wrong documents, leading to the appeal being infructuous. The Department had no objection to the withdrawal request.

What were the facts?

The assessee filed an appeal against the order dated 04.02.2025 by the CIT(Exemption) rejecting their application for recognition u/s 80G. The assessee subsequently filed an application to withdraw the appeal due to a procedural error in filing the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to an error in filing and attachment of documents.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Pramod S. Shingte
For Respondent: Shri Amol Khairnar

आदेश / ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the assessee is directed against the order dated 04.02.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune pertaining to Assessment Year 2025-26.

2.

The assessee has filed an application dated 03.10.2025 to withdraw the appeal. The relevant extract of the application reads as under : “We refer to the appeal being filed by us against the order dated 04.02.2025 by CIT(EXEMPTION) rejecting our application for recognition u/s 80G. We intend to withdraw the said appeal for the following reason: The appellant intended to file appeal against the rejection of its registration application U/S 12AB as well as its rejection of approval U/S 80G. While filing the appeal against these two orders, the appeal against order rejecting application for registration U/S 12AB was filed correctly. However, while filing the appeal against rejection of approval U/S 80G, inadvertently, Form- 36 and Other Documents relating to appeal against order of rejection of registration application U/S 12AB were attached which has resulted this appeal as being infructuous. We request you to kindly allow us to withdraw this appeal with a request to condone the delay in filing fresh appeal being filed by us.”

3.

Shri Amol Khairnar, representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn.

5.

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

Order pronounced in the open court on 06th October, 2025.

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