SAMAJA SEVA SAMITHY,KOLLAM vs. ITO (EXEMPTION), COCHIN

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ITA 446/COCH/2024Status: DisposedITAT Cochin11 March 2025AY 2024-2025Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI SOUNDARARAJAN K. (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, noting that the Commissioner of Income Tax (Exemption) had reversed his earlier denial and granted approval in Form 10AD. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the Commissioner of Income Tax (Exemption)'s order for AY 2024-25. During the hearing, the assessee's counsel submitted a petition to withdraw the appeal, as the CIT (Exemption) had subsequently granted approval in Form 10AD, which was earlier denied.

What were the issues?

Whether the assessee should be permitted to withdraw an appeal after the Commissioner of Income Tax (Exemption) granted the previously denied approval in Form 10AD.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI SOUNDARARAJAN K., JM

For Appellant: Shri Surendranath Rao, CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 05.02.2025Pronounced: 11.03.2025

O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Kochi, dated 22.03.2024 for Assessment Year (AY) 2024-25.

2.

When the matter was called on the learned counsel for the assessee submitted a petition for withdrawal of the appeal stating that the Commissioner of Income Tax (Exemption) granted approval

3.

In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 11th March, 2025.

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