SARWAJANIK PUSTAKALAY,PADRA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 2109/AHD/2024Status: DisposedITAT Ahmedabad28 August 2025Bench: Shri Sanjay Garg (Judicial Member), Shri Makarand V. Mahadeokar (Accountant 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 sought permission to withdraw the appeal as registration was granted. The Departmental Representative had no objection. Therefore, the Tribunal accepted the prayer for withdrawal.

What were the facts?

The assessee filed an appeal against the order of CIT(E) rejecting its application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961. Subsequently, the assessee was granted registration for AY 2022-23 to 2026-27 against a fresh application.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee has subsequently obtained the registration?

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A(1)(ac)(ii),Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Samir Parikh, AR
Hearing: 21/082025Pronounced: 28/08/2025

"ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.2109/Ahd/2024 िनधा"रण वष" /Assessment Year : N.A. Sarwajanik Pustakalay The CIT (Exemption) बनाम/ Ambamata Road Ahmedabad – 380 015 v/s. Padra – 391 440 (Gujarat) "थायी लेखा सं./PAN: AARTS 0933 K (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Samir Parikh, AR Revenue by : Shri R.P. Rastogi, CIT-DR सुनवाई की तारीख/Date of Hearing : 21/082025 घोषणा की तारीख /Date of Pronouncement: 28/08/2025 आदेश/O R D E R

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 17/10/2024, rejecting the application for registration section 12A(1)(ac)(ii) of the Income Tax Act, 1961.

2.

A request letter dated 30th June-2025 of the Ld.AR for the appellant- assessee, has been placed on the file, wherein it is stated that the appellant had filed an appeal against the order of CIT (Exemption), Ahmedabad for rejecting its application u/s.12A of the Act. After filing an appeal order u/s.12AB(1)(b) of the Act, registration from AY 2022-23 to 2026-27 has been Sarwajanik Pustakalay vs. CIT (Exemption) granted by CIT(Exemption), Ahmedabad against appellant’s fresh application [a copy of order of the CIT(E) dated 26/06/2025 is placed on record]. Therefore, the assessee seeking permission to withdraw the captioned appeal. The Ld. Departmental Representative did not express any objection in this regard. Accordingly, the prayer of the assessee for withdrawal is accepted.

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