TEAM VAGAD CHARITABLE TRUST,KUTCH vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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ITA 398/AHD/2024Status: DisposedITAT Ahmedabad08 April 2025Bench: MS. SUCHITRA 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 assessee, through their Authorized Representative, moved an application to withdraw the appeal. Considering the request and no objection from the Department, the Tribunal permitted the withdrawal.

What were the facts?

The assessee filed an application in Form No. 10AB for approval under section 80G(5)(ii) of the Income-tax Act, 1961. The CIT(E) rejected the application as non-maintainable because a provisional approval had been granted earlier under a different clause. The assessee appealed this order.

What were the issues?

Whether the appeal filed against the order of CIT(E) rejecting the application for approval under section 80G(5) can be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 80G(5)(ii),Section 80G(5)(iii),Section 80G(5)(iv)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR

For Appellant: Shri Aseem L Thakkar, AR
For Respondent: Shri A.P. Singh, CIT-DR
Hearing: 07/04/2025Pronounced: 08/04/2025

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter “CIT(E)”] dated 20.02.2023 under section 80G(5) of the Income-tax Act, 1961, rejecting the assessee’s application filed in Form No. 10AB for grant of approval under clause (ii) of sub-section (5) of section 80G of the Act.

Team Vagad Charitable Trust vs. CIT(E) 2 2. The relevant facts, in brief, are that the assessee had filed an application in Form No. 10AB electronically on 28.09.2022 seeking approval under section 80G(5)(ii) of the Act. The CIT(E), vide order dated 20.02.2023, rejected the said application, treating the same as non-maintainable on the ground that the assessee was earlier granted provisional approval under clause (iv) of section 80G(5) and, therefore, the appropriate form of application was under section 80G(5)(iii). The application was thus rejected as being premature and not maintainable.

3.

Aggrieved by the said order, the assessee filed an appeal before us and also moved an application dated 29.02.2024 seeking condonation of delay in filing the appeal, citing administrative transition within the trust, change of Chartered Accountant, and time taken in obtaining relevant documents from the previous consultant as reasons for the delay.

4.

The appeal was fixed for hearing before the Hon’ble Bench ‘A’, Ahmedabad, on 07/04/2025. However, at the time of hearing, the learned Authorised Representative for the assessee, vide letter dated 05/04/2025, moved an application seeking permission to withdraw the appeal filed against the impugned order of the CIT(E).

5.

The learned Authorised Representative submitted that the assessee does not wish to pursue the present appeal further and has decided to withdraw the same. A written request to this effect is placed on record.

6.

We have perused the material on record. Considering the request of the assessee and as no objection has been raised by the Departmental Team Vagad Charitable Trust vs. CIT(E) 3 Representative at the time of hearing, we permit the assessee to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

7.

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

Order pronounced in the Open Court on 8th April, 2025 at Ahmedabad.

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