NAMDHARI SPORTS ACADEMY,NAWANSHAHAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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ITA 43/ASR/2025Status: DisposedITAT Amritsar29 May 2025AY 2025-262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Accordingly, the appeal was dismissed as withdrawn.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

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

Hearing: 26.05.2025Pronounced: 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.

2.

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.

3.

Learned D. R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 29.05.2025

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