What did the Tribunal hold?

The Tribunal considered the request for withdrawal of the appeal. As there was no objection from the Departmental Representative, the appeal was treated as withdrawn.

The appeal was filed by the appellant against an order passed by the CIT(Exemption). The appellant's Authorized Representative requested to withdraw the appeal via a letter. The Departmental Representative raised no objection to the withdrawal request.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the appellant's request without objection from the respondent.

Sawani Foundation Trust vs CIT | ITAT Surat 2025

Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Sapnesh Sheth, CA (withdrawal

For Respondent: Shri Ravi Kant Gupta, CIT-DR

Hearing: 31/12/2024Pronounced: 01/01/2025

आदेश / O R D E R

PER BIJAYANANDA PRUSETH, AM:

This appeal by the appellant emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 06.03.2024 by the learned Commissioner of Income-tax (Exemption), Ahmedabad [in short, ‘CIT(E)’], for the Assessment Year (AY) 2024-25.

The learned Authorized Representative (ld. AR) of the assessee by way of a letter dated 30.12.2024, submitted that assessee seeks permission to withdraw the appeal, to which, the learned Commissioner of Income-tax - /AY.2024-25 Sawani Foundation Trust Departmental Representative (ld. CIT-DR) did not raise any objection. Consequently, we treat this appeal as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn. Order is pronounced on 01/01/2025 in the open court.

SAWANI FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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