KUTCH KADVA PATIDAR SAMAJ,BHUBANESWAR vs. ITO EXEMPTION, BHUBANESWAR

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ITA 320/CTK/2025Status: DisposedITAT Cuttack01 September 2025AY 2025-26Bench: SHRI SONJOY SARMA (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)1 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessees had been granted registration under section 12AB(1)(b)(ii) of the Act for the assessment years 2022-2023 to 2026-2027, rendering the appeals infructuous. Therefore, the appeals were allowed to be withdrawn.

What were the facts?

Three appeals were filed by different assessees against orders of the CIT(Exemption) for the assessment year 2025-2026. All assessees filed withdrawal applications. The CIT-DR did not object to these applications.

What were the issues?

Whether the appeals filed by the assessees are to be dismissed as withdrawn, considering the grant of registration under section 12AB(1)(b)(ii) and subsequent withdrawal applications.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI SONJOY SARMA & SHRI SANJAY AWASTHI

Hearing: 26/08/2025Pronounced: 01/09/2025

Heard together (3 matters)

ITA No.320/CTK/2025
ITA No.321/CTK/2025
ITA No.325/CTK/2025

Read from the judgment's own cause title. This page is filed under one of them.

(नििाारण वर्ा / Assessment Year : 2025-2026) Kutch Kadva patidar Samaj Vs ITO Exemption, Bhubaneswar 1st Floor, Plot No.328, Cuttack Rd. Budheswari Colony, Bhubaneswar PAN No. : AAABK 0559 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. AND आयकर अपील सं/ITA No.321/CTK/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) All India Institute of Medical Vs DCIT Exemption, Bhubaneswar Science, Sijua, Dumduma, Bhubaneswar PAN No. : AAAGA 0127 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) AND आयकर अपील सं/ITA No.325/CTK/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Bliss Foundation, Vs ITO Exemption, Bhubaneswar Subash Arcade, 3rd Floor, Plot No.10, Janpath, Bhubaneswar-751007 PAN No. :AACTB 1850 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None (Withdrawal Application filed) राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 26/08/2025 घोषणा की तारीख/Date of Pronouncement : 01/09/2025 आदेश / O R D E R Per Bench : The three above captioned appeals are filed by the three different assessees against the separate orders of the ld.CIT(Exemption), Hyderabad, dated 13.03.2025 & 21.03.2025 for the assessment year 2025-2026.

2.

In all the three appeals, withdrawal application has been filed. Since the prayer in all the appeals are common, therefore, all the three appeals are heard together and disposed off by this common order.

3.

First we take Kutch Kadva Patidar Samaj and for the sake of convenience, our verdict in all the appeals shall apply mutatis mutandis to the other two appeals.

4.

At the outset, on perusal of the order of the ld. CIT(E) in all the three appeals, we found that all the three appeals are relating to grant of exemption, and the ld.CIT(E) has granted registration u/s.12AB(1)(b)(ii) of the Act for the A.Yrs.2022-2023 to 2026-2027. Therefore, the cause of action for filing the instant appeals does not survive anymore and became infructuous. Therefore, the assessee by way of withdrawal application does not want to press their respective appeals and prayed for withdrawal of the same.

5.

Ld.CIT-DR did not object to the withdrawal application made by all the three appeals in their respective appeals.

6.

We after hearing the submissions of the ld.CIT-DR and perusing the material available on record found that since the assessee is getting the benefit u/s.12AB(1)(b)(ii) of the Act for registration, therefore, the cause of action does not survive no more and became infructuous. Therefore, considering the prayer, we all the three appeals as withdrawn.

7. Since the facts and issues in other two appeals being in the case of All India Institute of Medical Sciences, Bhubaneswar and Bliss Foundation, Bhubaneswar are same with Kutch Kadva Patidar Samaj, therefore, our verdict in shall apply mutatis mutandis in other two appeals also. In terms of above, all the three appeals of three different assessees are dismissed as withdrawn. 8. In the result, all the three appeals are dismissed. Order dictated and pronounced in the open court on 26/08/2025.

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