SHREE AYYAPPA SEVA SAMITI TRUST,GANDHIDHAM vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 1075/AHD/2025Status: DisposedITAT Ahmedabad21 January 2026Bench: Shri Sanjay Garg, Judicial Member And Annapurna Gupta (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal, noting that the Revenue did not object. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

Shree Ayyappa Seva Samiti Trust filed an appeal challenging an order passed under Section 80G(5) of the Income Tax Act, 1961 by the CIT (Exemption). During the hearing, the assessee-trust requested to withdraw the appeal, a request to which the Revenue raised no objection.

What were the issues?

Whether the Income Tax Appellate Tribunal should permit the assessee to withdraw its appeal against an order passed under section 80G(5).

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

Hearing: 21/01/2026Pronounced: 21/01/2026

"ी संजय गग", "ाियक सद" एवं अ"पूण" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.1075/Ahd/2025 िनधा"रण वष" /Assessment Year : NA Shree Ayyappa Seva Samiti The CIT (Exemption) बनाम/ Trust Prahladnagar Road v/s. C/o. Sarda & Sarda (CA), Ahmedabad – 380 015 Sakar – 1st Floor Dr. Radha-Krishnan Road Opp. Rajkumar College Rajkot – 360 001 "थायी लेखा सं./PAN: AAQTS 6807 F (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Withdrawal Application Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 21/01/2026 घोषणा की तारीख /Date of Pronouncement: 21/01/2026 आदेश/O R D E R

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order passed u/s.80G(5) of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 29/03/2025.

2.

At the time of hearing, the assessee-trust has requested to withdraw the appeal filed vide letter dated 20th January, 2025. Shree Ayyappa Seva Samiti Trust vs. CIT(E)

3.

The Revenue is fair enough in not objecting assessee’s withdrawal application. In view of the above, we therefore accept assessee’s request for withdrawing the appeal filed.

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