NAMDHARI SIKH SANGAT,BHAINI ALA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
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.
Held
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 Consequently, the Tribunal permitted the assessee to withdraw the appeal, which was then dismissed as withdrawn.
Key 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Whether an appeal against the rejection of a Section 80G(5)(iii) exemption application should be allowed to be withdrawn when the assessee has already secured the 80G exemption from another authority.
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. 52/Asr/2025 Assessment Year: 2025-26
Namdhari Sikh Sangat, Bhaini Vs. CIT (EXEMPTIONS), Ala , VPO Sri Bhaini Sahib, Chandigarh. Punjab. [PAN: AAFAN7494M] (Respondent) (Appellant)
Appellant by None (Withdrawal Application) Respondent by Sh. Ravinder Mittal, CIT. DR
Date of Hearing 22.05.2025 Date of Pronouncement 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.
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
I.T.A. No. 52/Asr/2025 2 Assessment Year: 2025-26
18.03.2025 by the ld. PCIT and requested the Bench to grant permission to withdraw the present appeal.
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In the result, the appeal of the assessee is dismissed as withdrawn.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 27.05.2025
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.
