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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.
Held
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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
Whether the Income Tax Appellate Tribunal should permit the assessee to withdraw its appeal against an order passed under section 80G(5).
Sections Cited
Section 80G(5) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Annapurna Gupta
"ी 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:
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.
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)
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.