KARPA AGARINI VAIDIK SANSTHAN SAMITI,TENDUKHEDA vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

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ITA 387/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's representative requested to withdraw the appeal. The Departmental Representative had no objection to the withdrawal. The Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order rejecting their application for registration under Section 80G of the Income Tax Act, 1961. At the time of hearing, the assessee's representative sought to withdraw the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee's request.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

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.

This appeal, filed by the assessee, against the impugned order dated 21/02/2023 of learned Commissioner Income Tax (Exemption), Bhopal [hereinafter referred as to “Ld.CIT(E)”] rejecting the application of the assessee for registration u/s 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 without giving proper reasoning for rejection of application of registration. That the Ld. CIT(A) has not considered that the original application for granting approval was applied after activities were started, hence, the provisional approval cancelled on the basis of application filed delayed 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 this appeal. The contents thereof are reproduced herein for the sake of clarity: - Page 2 of 2 “1. That the above named assessee has filed an appeal against the order passed u/s 80G of IT Act, 1961, on dated 07/10/2023.

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 80G(5) of IT Act, 1961. It is therefore respectfully prayed that the appeal filed by the assessee registered as 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 this appeal.

4.

In view of the submissions made hereinabove, we permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

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

Order pronounced in the open Court on 20/05/2025.

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