ENTREPRENEURSHIP NETWORK FOUNDATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BANGALORE
Facts
The assessee, M/s. Entrepreneurship Network Foundation, had challenged rejection orders for their registration under Section 12A and approval under Section 80G(5). The assessee was initially granted registration and approval, but their renewal applications were rejected by the Ld.CIT(E) because the assessee had not commenced any activities.
Held
The assessee filed a letter to withdraw their appeals. The Ld.DR had no objection to this withdrawal. The Tribunal permitted the assessee to withdraw their appeals.
Key Issues
Whether the appeals filed by the assessee should be dismissed as withdrawn.
Sections Cited
12A, 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.
IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE
BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER
ITA Nos. 1113 & 1114/Bang/2025 Assessment Year : NA
M/s. Entrepreneurship Network Foundation, The No. 7, 100 Ft Road, Commissioner of 5th Block, Income Tax 5-3/2, 2nd Floor, (Exemptions), Mytri Park View, Bangalore. Vs. Bangalore – 560 085. PAN: AAGCE4893C APPELLANT RESPONDENT
Assessee by : None Revenue by : Shri Shivanand H Kalakeri, CIT-DR
Date of Hearing : 10-11-2025 Date of Pronouncement : 27-01-2026
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.
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 3 ITA Nos. 1113 & 1114/Bang/2025 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.
Challenging the said orders, the assessee is in appeals before this Tribunal.
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.
The Ld.DR has no objection for withdrawing the appeals filed by the assessee.
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.
In the result, both the appeals filed by the assessee are dismissed as withdrawn.
Order pronounced in the open court on 27th January, 2026.
Sd/- Sd/- (LAXMI PRASAD SAHU) (SOUNDARARAJAN K.) Accountant Member Judicial Member
Bangalore, Dated, the 27th January, 2026. /MS /
Page 3 of 3 ITA Nos. 1113 & 1114/Bang/2025 Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order
Assistant Registrar, ITAT, Bangalore
