CIVITAS SUSTAINABILITY FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1169/AHD/2025Status: DisposedITAT Ahmedabad30 July 2025Bench: Shri Sanjay Garg (Judicial Member), Smt. Annapurna Gupta (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn because the subsequent grant of Section 80G(5) registration resolved the original grievance.

What were the facts?

The assessee appealed against the rejection of their Section 80G(5) registration application by the CIT(E). During the appeal, the assessee filed and obtained a fresh 80G(5) registration, rendering the original appeal infructuous.

What were the issues?

Whether an appeal against the rejection of Section 80G(5) registration becomes infructuous and can be withdrawn if a fresh application for the same is subsequently granted.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Smt. Annapurna Gupta

"ी संजय गग", "ाियक सद" एवं "ीमित अ"पूण" गु"ा, लेखा सद" के सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.1169/Ahd/2025 िनधा"रण वष" /Assessment Year : - Civitas Sustainability The CIT (Exemption) बनाम/ Foundation Ahmedabad – 380 015 v/s. B/12, Aarti Flat, Nilakiran Flat Apptt. Nr.Pulkit School, B/h. Fatehnagar, Paldi Ahmedabad – 380 007 "थायी लेखा सं./PAN: AAHCC 9891 R (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : None Revenue by : Shri Alpesh Parmar, CIT-DR सुनवाई की तारीख/Date of Hearing : 29 /07/2025 घोषणा की तारीख /Date of Pronouncement: 30 /07/2025 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), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(E)’] dated 27/03/2025, rejecting the application for registration section 80G(5) of the Income Tax Act, 1961. 1169/Ahd/2025 Civitas Sustainability Foundation vs. The CIT (E)

2.

A request letter dated 23rd July-2025 by C.A. Shailesh P.Mehta, Ld.AR of the assessee, has been placed on the file, wherein it is stated that the assessee had filed a fresh application for registration u./s.80G(5) with the CIT(E) and the said application has been granted by the CIT(E) and, hence, the present appeal of the assessee has become infructuous. Therefore, the assessee seeking permission to withdraw the captioned appeal. The Ld. Departmental Representative for the Revenue did not express any objection in this regard. Accordingly, the prayer of the assessee for withdrawal is accepted.

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