NAMDHARI SIKH SANGAT,BHAINI ALA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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ITA 52/ASR/2025Status: DisposedITAT Amritsar27 May 2025AY 2025-26Bench: SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Departmental Representative had no objection to the withdrawal. Consequently, the Tribunal permitted the assessee to withdraw the appeal, which was then dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT (Exemptions)'s order rejecting its application for exemption under Section 80G(5)(iii) of the Income Tax Act. During the hearing, the assessee's representative informed the Tribunal that the assessee had already been granted exemption under Section 80G by the PCIT and requested to withdraw the appeal.

What were the issues?

Whether an appeal against the rejection of a Section 80G(5)(iii) exemption application should be allowed to be withdrawn when the assessee has already secured the 80G exemption from another authority.

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: 22.05.2025Pronounced: 27.05.2025

ORDER Per: Brajesh Kumar Singh, AM: This is an appeal filed by the assessee against the order of Ld. CIT (E) dated 13/11/2024, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 27.05.2025

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