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Facts
Three assessees, Kutch Kadva Patidar Samaj, All India Institute of Medical Science, and Bliss Foundation, filed appeals against orders from the CIT(Exemption). All three appeals were related to the grant of exemption and were filed for the assessment year 2025-2026. Subsequently, the assessees filed withdrawal applications for their respective appeals.
Held
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. Consequently, the cause of action for filing the appeals no longer survived, rendering them infructuous. The Department did not object to the withdrawal applications.
Key Issues
Whether the appeals filed by the assessees survive given that they have subsequently been granted registration under Section 12AB(1)(b)(ii) of the Act, making the appeals infructuous.
Sections Cited
12AB(1)(b)(ii)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI SONJOY SARMA & SHRI SANJAY AWASTHI
(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.
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.
First we take in the case of 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.
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.
Ld.CIT-DR did not object to the withdrawal application made by all the three appeals in their respective appeals.
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 ITA No.320/CTK/2025 in the case of Kutch Kadva Patidar Samaj, therefore, our verdict in ITA No.320/CTK/2025 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.
In the result, all the three appeals are dismissed. Order dictated and pronounced in the open court on 26/08/2025.