SOBHARAJ JAWAHAR CHARITABLE TRUST,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION), RAJKOT

PDF · subscribers
ITA 670/RJT/2024Status: DisposedITAT Rajkot06 October 2025AY 2024-25Bench: DR. ARJUN LAL SAINI, AM & DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal perused the application for withdrawal and noted that it was duly signed by the assessee. The Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee moved an application for withdrawal of the appeal during the course of the hearing. The appeal was filed against the rejection order for registration under section 12AA of the Act. The revenue had no objection to the withdrawal.

What were the issues?

Whether the assessee is permitted to withdraw the appeal filed against the rejection order for registration under section 12AA of the Act.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, AM &

For Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Hearing: 06.10.2025

आदेश /ORDER PER DINESH MOHAN SINHA, JM: During the course of hearing the AR of the Assessee has moved an application for withdrawal of appeal. The said application is reproduced. 1. This appeal has been filed against the rejection order for registration under section 12AA of the Act. 2. We do not wish to pursue the matter in litigation. 3. In view of the above permission is sort to withdraw the appeal. On the contrary AR of the revenue has no objection if the assessee is permitted to withdraw the appeal. We have heard the matter, we peruse the application for withdrawal.

The application is dully signed by assessee and the same is placed on record. We hereby permit to the assessee to withdraw the appeal. In the result, the appeal of the assessee (in AY.2024-25) is dismissed as withdrawn.

Order is pronounced in the open court on 06/10/2025.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →