VENU PAMDURANG SEWA NYAS,JABALPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

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ITA 385/IND/2023Status: DisposedITAT Jabalpur20 May 2025AY 2022-23Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee sought to withdraw the appeals as the Ld. Commissioner of Income Tax, Exemption, Bhopal had subsequently allowed the registration u/s 12AA/12AB and 80G(5) of the IT Act, 1961. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed appeals against the order rejecting their applications for registration under sections 12AB and 80G for AY 2022-23. At the time of hearing, the assessee's representative filed a letter seeking withdrawal of the appeals.

What were the issues?

Whether the appeals can be dismissed as withdrawn based on the assessee's request due to subsequent favorable order from CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Dr. H. S. Modh
For Respondent: Shri Alok Bhura, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

1.

These appeals, filed by the assessee, against the impugned order dated 03/11/2022 of learned Commissioner Income Tax (Exemption), Bhopal [hereinafter referred as to “Ld.CIT(E)”] rejecting the applications of the assessee for registration u/s 12AB as well as 80G of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2022-23. The Assessee has raised the following grounds of appeals: - “1.That the Ld. CIT, Exemption, Bhopal has erred in facts and circumstances of the case to pass order for rejection of application of registration. That the Ld. CIT(A) has not considered the written submission filed for granting approval and thereafter assessee applicant has not received any notice of hearing on which basis rejection order has been passed, hence, the rejection of application is not justified. That the assessee craves leave to raise any other ground/s on or before the date of hearing to establish that the order is bad.”

1.That the Ld. CIT, Exemption, Bhopal has erred in facts and circumstances of the case to pass order for rejection of application of registration. That the Ld. CIT(A) has not considered the written submission filed for granting approval and thereafter assessee applicant has not & 386/IND/2023 Page 2 of 3 received any notice of hearing on which basis rejection order has been passed, hence, the rejection of application is not justified. That the assessee craves leave to raise any other ground/s on or before the date of hearing to establish that the order is bad.

2.

At the time of hearing before us, the Ld. Authorized Representative of the assessee has filed a letter dated 01.05.2025 seeking withdrawal of these appeals. The contents thereof are reproduced herein for the sake of clarity: -

“1. That the above named assessee has filed an appeal against the order passed u/s 12AA & 80G of IT Act, 1961, on dated 07/10/2023 which was duly registered as appeal & 386/IND/2023.

2. That the appellant has filed an application for transfer of appeal before the Hon'ble President, ITAT, Mumbai, vide order dated 29/10/2024.

3. That the Hon'ble President, ITAT, Mumbai, has transferred both the appeal to Hon'ble ITAT, Jabalpur Bench, Jabalpur.

4. That the Ld. Commissioner of Income Tax, Exemption, Bhopal has allowed the registration u/s 12AA/12AB and 80G(5) of IT Act, 1961, vide order dated 20/12/2024. It is therefore respectfully prayed that the appeal filed by the assessee registered as & 386/IND/2023 may kindly be treated as withdrawn in the interest of natural justice and obliged.”

3.

The Learned Departmental Representative for the Revenue has no objection for withdrawal of these appeals.

4.

In view of the submissions made hereinabove, we permit the assessee to withdraw these appeals. Accordingly, the appeals are dismissed as withdrawn.

5.

In the result, the appeals of the assessee are dismissed. Order pronounced in the open Court on 20/05/2025.

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