PAMOIST CHARITABLE TRUST,JAGRAON vs. INCOME TAX OFFICER (EXEMPTION), WARD, JALANDHAR, JALANDHAR
Facts
The assessee appealed against the CIT(A)'s order, which originated from an AO order, denying exemption under section 11 and disallowing expenditure for charitable purposes. Subsequently, the assessee sought to withdraw the appeal as their application for condonation of delay in filing Form 10/10AB was accepted, leading to a recomputed Nil tax liability.
Held
The Tribunal considered the assessee's application for withdrawal of the appeal, which was unopposed by the Departmental Representative. Based on the assessee's submission that they had no grievance after the tax liability was recomputed to Nil, the Tribunal dismissed the appeal as withdrawn.
Key Issues
1. Refusal to grant exemption under Section 11 for charitable purposes. 2. Disallowance of expenditure incurred for charitable purposes.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 143(1) of the Income Tax Act, 1961, Section 11 of the Income Tax Act, 1961, Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC,
Delhi dated 29.01.2025 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, CPC, Bengaluru passed u/s 143(1) of the Act,
dated 08.12.2022.
2 I.T.A. No. 223/Asr/2025 Assessment Year: 2021-22
Grounds of appeal taken by the assessee in Form No. 36 is against the refusal of
CPC, Bengaluru to allow exemption u/s 11 as claimed by the assessee in the return of
income and the disallowance of expenditure incurred by the assessee for charitable
purposes.
None appeared before the Tribunal, and the ld. AR of the assessee filed an
application for withdrawal of the appeal on the ground that the tax demand raised in
original assessment has been reduced to Nil as a result of the application filed for
condonation of delay in filing Form 10/10AB before the ld. CIT(E), Chandigarh has
been accepted vide order dated 24.02.2025 and consequently, effect of the same was given by ld. CIT(E) on 3rd March, 2025 and the tax liability has been recomputed at
Nil. As such, in consequence of the same, the assessee has no grievance.
As such, he has prayed for withdrawal of this appeal pending before the Tribunal
and the ld. DR has no objection to the same.
Considering the prayer of the assessee, the appeal is treated as dismissed as
withdrawn.
3 I.T.A. No. 223/Asr/2025 Assessment Year: 2021-22
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 27.11.2025
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
