INNOVATE4INDIA DEVELOPMENT FORUM,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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ITA 600/SRT/2025Status: DisposedITAT Surat04 September 20251 pages
AI SummaryN/A

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal as a fresh 80G(5) registration has been granted and is in force. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee-trust filed an application for registration under section 80G(5) with the CIT(E), which was rejected. The assessee appealed this rejection. Subsequently, the assessee filed a fresh application for registration under section 80G(5) which has been allowed.

What were the issues?

Whether the appeal against the denial of approval under section 80G(5)(iv)(B) of the Income-tax Act, 1961, can be withdrawn in light of a fresh approval being granted.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iv)(B),Section 80G(5),Section 80G

AI-generated summary — verify with the full judgment below

Before: SHRI DINESH MOHAN SINHA & SHRI BIJAYANANDA PRUSETH

Hearing: 04/09/2025

आदेश / O R D E R

PER BIJAYANANDA PRUSETH, AM:

1.

This appeal by the assessee is directed against the order passed by the Commissioner of Income-tax(Exemption), Ahmedabad [in short, ‘CIT(E)’], vide order dated 05.03.2025, wherein, the CIT(E) has denied the approval under section 80G(5)(iv)(B) of the Income-tax Act, 1961 and application filed by the assessee-trust in Form No.10AB, u/s 80G(5) of the Act was rejected by Ld.CIT(E) as non-maintainable.

2.

The grounds of appeal

raised by the assessee are as follows:

1. Under the facts and circumstances of the case and in law Learned CIT, Exemptions has erred in denying the approval to the assessee under clause(iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act 1961.

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