SMRITHI CHARITABLE TRUST,PATHANAMTHITTA vs. ITO, EXEMPTION WARD, ALAPPUZHA

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ITA 466/COCH/2024Status: DisposedITAT Cochin21 February 2025AY 2024-25Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI SOUNDARARAJAN K. (Judicial Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

Subsequently, the Commissioner of Income Tax (Exemption) granted the Trust regular registration under Section 12AB(1)(b) on 04.12.2024, effective from A.Y. 2022-23 to 2026-27. Consequently, the Trust informed the Tribunal that its appeal had become infructuous and sought to withdraw it. The Tribunal, with no objection from the Revenue, dismissed the appeal as withdrawn.

What were the facts?

M/s. Smrithi Charitable Trust initially filed an appeal against the Commissioner of Income Tax (Exemption)'s order dated 27/03/2024, which rejected its application for final registration under Section 12A(1)(AC)(iii) for A.Y. 2024-25. The Trust had previously obtained provisional registration under Section 12A(1)(AC).

What were the issues?

Whether an appeal challenging the rejection of final registration by the CIT(E) becomes infructuous and warrants withdrawal upon the subsequent grant of regular registration by the same authority.

Which sections of the Income-tax Act were involved?

Section 12A(1)(AC),Section 12A(1)(AC)(iii),Section 12AB(1)(b),Section 10AC,Section 10AB,Section 10B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

Before: SHRI INTURI RAMA RAO & SHRI SOUNDARARAJAN K.

For Appellant: Shri Surendranath Rao, CA, Shri Sanjit Kumar Das

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the Ld.CIT(E), Kochi dated 27/03/2024 in respect of the A.Y. 2024-25.

3.

The assessee sent the above request letter for withdrawing the appeal filed by them before this Tribunal in and submitted that the appeal of the assessee may be dismissed as withdrawn.

4. We heard Ld D.R, who did not object to the prayer of the assessee. We have perused the said letter and recorded the request made by the assessee and dismiss the appeal as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21st February, 2025.

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