OLIVE INTERNATIONAL EDUCATION FOUNDATION,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

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ITA 2118/AHD/2024Status: DisposedITAT Ahmedabad04 September 2025AY 2018-19Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE (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 assessee submitted a letter requesting to withdraw the appeal. The Income Tax Appellate Tribunal acknowledged the request and, consequently, dismissed the appeal as withdrawn.

What were the facts?

The appellant, Olive International Education Foundation, filed an appeal against the CIT(A)'s order for AY 2018-19, challenging the non-consideration of a revised return with nil income and the disallowance of exemption under Section 11, 11(1)(a) for delayed filing of Form 10BB.

What were the issues?

The key legal issues raised by the assessee included the non-consideration of a revised return, the disallowance of exemption under Section 11, 11(1)(a) for delayed filing of Form 10BB, and whether such delay ought to have been condoned.

Which sections of the Income-tax Act were involved?

Section 11,Section 11(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-Ms. SUCHITRA KAMBLE

For Appellant: Shri MK Patel, AR
For Respondent: Shri Sher Singh, CIT. DR
Hearing: 02.09.2025Pronounced: 04.09.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: 2018-19) Olive International Education The Deputy Commissioner Vs. Foundation, of Income Tax, Survey No.126-127, Circle-1,(Exemption) Ranchodpura, Ahmedabad. Ta. Kadi District, Gandhingar-382721. [PAN :AAACO8733 H] (Appellant) .. (Respondent) Appellant by : Shri MK Patel, AR Respondent by: Shri Sher Singh, CIT. DR Date of Hearing 02.09.2025 Date of Pronouncement 04.09.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal), Mumbai, dated 07.11.2024, relating to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal:

1. That on facts, and in law, the learned AO and Addl/ JCIT (A)-3 have grievously erred in not considering the Revised Return appellant returning income at Rs. Nil.

2.

That on facts, and in law, the learned Addl/JCIT (A)-3 has grievously erred in confirming the disallowance of claim of exemption u/s 11, 11(1)(a) of the Act for delayed filing of Form 10BB. Olive International Education Foundation Vs.D CIT Asst. Year : 2018-19 - 2– 3. That on facts, and in law, the delay in filing Form 10BB ought to have been condoned, as prayed for. 4. The appellant craves liberty to add, alter, amend any ground of appeal.

3.

At the outset, we notice that the assessee has filed a letter dated 01.09.2025 stating its intension to withdraw the appeal. The relevant extract of the letter is reproduced as under:

“…The Advocate for the above named most respectfully begs to submit as under:-

That the hearing of the above appeal is fixed on 02/09/2025. However, the undersigned may kindly be permitted to withdraw the above appeal, and oblige…”

4.

In view of the above, we dismiss the appeal of the assessee as withdrawn

5.

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

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