NAMDHARI SPORTS ACADEMY,NAWANSHAHAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
Facts
Namdhari Sports Academy filed an appeal against the CIT(E)'s rejection of its application for 80G(5)(iii) exemption. Subsequently, the assessee was granted a separate 80G exemption by the PCIT and requested to withdraw the current appeal, a request to which the Ld. DR had no objection.
Held
The Tribunal permitted the assessee to withdraw its appeal, acknowledging that the underlying issue of 80G exemption had already been addressed by a separate order from the PCIT. Accordingly, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal against the rejection of an 80G(5)(iii) application should proceed when the assessee has already been granted a general 80G exemption by another authority and wishes to withdraw the appeal.
Sections Cited
Section 80G(5)(iii), Section 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. UDAYAN DAS GUPTA & SH. BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER
I.T.A. No. 43/Asr/2025 Assessment Year: 2025-26
Namdhari Sports Academy Vs. CIT (EXEMPTIONS), VPO Bhaini Sahib, Punjab. Chandigarh. [PAN: AAFAN0519D] (Appellant) (Respondent)
Appellant by None (Withdrawal Application) Respondent by Sh. M. S. Nethrapal, CIT. DR
Date of Hearing 26.05.2025 Date of Pronouncement 29.05.2025
ORDER Per: Brajesh Kumar Singh, AM: This is an appeal filed by the assessee against the order of Ld. CIT (E) dated 14/11/2024, rejecting its application filed in Form No.10AB u/s 80G(5)(iii) of the Income Tax Act.
At the very outset, the ld. A. R. submitted an application and informed that the assessee has already been granted exemption u/s 80G vide order dated 18.03.2025 by the ld. PCIT and requested the Bench to grant permission to withdraw the present appeal.
I.T.A. No. 43/Asr/2025 2 Assessment Year: 2025-26
Learned D. R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 29.05.2025
Sd/- Sd/- (Udayan Das Gupta) (Brajesh Kumar Singh) Judicial Member Accountant Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T.
