SHREE VASUPUJYA SWAMI JAIN DERASAR,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 5/AHD/2025Status: DisposedITAT Ahmedabad24 July 2025Bench: MS.SUCHITRA R. KAMBLE (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 Tribunal noted that the assessee had been granted provisional registration and no longer had a grievance. The Revenue did not object, and the appeal was treated as withdrawn.

What were the facts?

The assessee's appeal was against an order by the CIT(Exemption) rejecting their application for registration under section 12AB. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has obtained provisional registration and wishes to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

For Appellant: Shri Dhrunal Bhatt, AR
Hearing: 23/07/2025Pronounced: 24/07/2025

This appeal by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(Exemption)”] under section 12AB of the Income-tax Act, 1961, dated 06.11.2024, rejecting the application for registration under section 12A(1)(ac)(iii) filed in Form No. 10AB.

2.

At the time of hearing, the learned Authorised Representative for the assessee submitted a letter dated 22.07.2025 requesting for withdrawal of the appeal, stating that the assessee has since been granted provisional registration by the competent authority. A copy of the provisional registration order was also placed on record. It was 2 further submitted that since the grievance no longer survives, the assessee does not wish to pursue the present appeal.

3.

In view of the above submissions and there being no objection from the Revenue, the appeal is treated as withdrawn and is accordingly dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 24th July, 2025 at Ahmedabad.

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