THE PURMANDAL UTTERBAHINI TIRATH SEVA NIWAS,JAMMU vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 16/ASR/2025Status: DisposedITAT Amritsar27 May 2025Bench: SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acknowledged that the CIT(E)'s subsequent approval of 12A registration had made the appeal infructuous. Considering the appellant's request for withdrawal and the lack of objection from the DR, the Tribunal allowed the appeal to be withdrawn. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemptions) concerning its registration under section 12A of the Income Tax Act, 1961. During the pendency of this appeal, the CIT(E) subsequently granted the approval for registration under section 12A, rendering the original appeal infructuous. The appellant then requested to withdraw the appeal.

What were the issues?

Whether an appeal filed against the denial of 12A registration becomes infructuous and should be dismissed as withdrawn upon the subsequent grant of said registration by the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. BRAJESH KUMAR SINGH

Hearing: 26.05.2025Pronounced: 27.05.2025

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh passed u/s 12A of the Income Tax Act, 1961 dated 26.11.2024.

CIT(E) has granted approval for registration u/s 12A of the Income Tax Act, 1961 vide order dated 11.03.2025, and consequently the appeal before ITAT becomes infructuous.

3.

As such the appellant has requested for withdrawal of this appeal.

4.

The ld. DR has no objection to the request of the assessee.

5.

Accordingly, the appeal is allowed to be withdrawn.

6.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in open court as on 27.05.2025.

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