ENTREPRENEURSHIP NETWORK FOUNDATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BANGALORE

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ITA 1113/BANG/2025Status: DisposedITAT Bangalore27 January 2026Bench: SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI SOUNDARARAJAN K. (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The assessee filed a letter to withdraw the appeals. The Revenue had no objection. The Tribunal permitted the assessee to withdraw the appeals.

What were the facts?

The assessee, a section 8 company, had obtained registration under section 12A and approval under section 80G(5). The CIT(E) rejected the renewal application for both as the assessee had not commenced activities.

What were the issues?

Whether the appeals filed by the assessee for challenging the rejection orders of registration and approval can be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.

For Respondent: Shri Shivanand H Kalakeri, CIT-DR

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER

These are the appeals filed by the assessee challenging the rejection orders of the Ld.CIT(E) is which the registration sought for u/s. 12A as well as the approval u/s. 80G(5) were denied.

2.

The brief facts of the case are that the assessee is a section 8 company registered under the provisions of the Companies Act established for the purpose of doing charitable work. The assessee got the registration u/s. 12A on 13/04/2022 for a period of 3 years and also granted the approval

Page 2 of u/s. 80G(5) of the Act. Thereafter the assessee applied for renewal of the registration and also applied for approval u/s. 80G(5) of the Act. The Ld.CIT(E) had based on the recommendation of the Range Head as well as the Jurisdictional AO, had observed that the assessee had not commenced any activities and therefore rejected the application for registration as well as approval u/s. 80G(5) of the Act.

3.

Challenging the said orders, the assessee is in appeals before this Tribunal.

4.

At the time of hearing, we were informed by the Registry that the assessee had filed a letter for withdrawing the appeals through online on 04/11/2025 and furnished the copy of the said letter.

5.

The Ld.DR has no objection for withdrawing the appeals filed by the assessee.

6.

Considering the withdrawal letter submitted by the assessee on 04/11/2025, we are permitting the assessee to withdraw the appeals filed by them and in the result, we dismiss both the appeals as withdrawn.

7.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 27th January, 2026.

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