THE NEW LIFE EDUCATION SOCIETY,KAKINADA vs. ITO EXEMPTION WD, RAJAHMUNDRY

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ITA 183/VIZ/2025Status: DisposedITAT Visakhapatnam25 July 2025AY 2024-25Bench: us a letter dt.29.04.2025, wherein it has sought for liberty to withdraw the captioned appeal. As the assessee society has stated that as the CIT(Exemptions), based on its fresh petition u/s 12AA of the Act, dated 14.12.2024 had granted registration in Form No.10AD, dated 16.04.2025, therefore, the captioned appeal is rendered as superfluous. Accordingly, the assessee society has sought for liberty for withdrawal of captioned appeal.3 pages
AI SummaryDismissed

What did the Tribunal hold?

Given that the assessee had obtained registration under Section 12AA, the appeal against the rejection under Section 12AB became superfluous. The assessee sought to withdraw the appeal, and the Departmental Representative did not object. The Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee society's application for registration under Section 12AB of the Income Tax Act, 1961, was initially rejected by the CIT(Exemptions). The society filed an appeal against this order. Subsequently, the CIT(Exemptions) granted registration under Section 12AA based on a fresh petition filed by the assessee.

What were the issues?

Whether an appeal against the rejection of registration under Section 12AB should be dismissed as withdrawn when the assessee has subsequently obtained fresh registration under Section 12AA of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Dr. Satyasai Rath, CIT-DR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : The New Life Education Society, 2-18-15/F3, Madhavanagar, Kakinada Urban, Kakinada District, Andhra Pradesh – 533003. 2. रधजस्व/ The Revenue : The Income Tax Officer, Exemption Ward, Rajahmundry.

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