RISHBHANCHAL CHARITABLE TRUST,AGRA vs. CIT (EXEMPTION), LUCKNOW

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ITA 23/AGR/2025Status: DisposedITAT Agra02 April 2025AY 2025-26Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the inadvertent filing with the incorrect bench.

What were the facts?

The assessee filed an appeal against an order rejecting their application for registration under Section 80G(5)(ii)(b)(B). The assessee later requested to withdraw the appeal, stating it was inadvertently filed with the wrong ITAT bench.

What were the issues?

Whether the appeal filed with the incorrect ITAT bench can be withdrawn. The jurisdiction of the ITAT bench for the appeal.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii)(b)(B),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

Hearing: 02.04.2025Pronounced: 02.04.2025

ORDER

Per Sunil Kumar Singh, Judicial Member:

1.

This appeal has been preferred by assessee against the impugned order dated 27.11.2024 passed by the Ld. Commissioner of Income-tax (Exemption), Lucknow u/s. 80G(5)(ii)(b)(B) of the of the Income-tax Act, 1961, wherein the ld. CIT(Exemption) rejected the application of appellant/assessee in Form No. 10AB moved u/s. 80G (5) of the Act.

4.

None appeared on behalf of the assessee. However, an application dated 01.04.2025 received by email on 02.04.2025 is placed on record with a prayer to accept the request of assessee/appellant to withdraw this appeal on the premise that the present appeal was inadvertently filed with ITAT, Agra, whereas the same appeal is pending with ITAT, Lucknow having correct jurisdiction over the appellant/assessee. Ld. DR has no objection on the request of the appellant/assessee. Therefore, the request of the appellant/assessee for withdrawal of the present appeal is acceded to.

6.

In the result, the appeal is dismissed as withdrawn

Order pronounced in the open court on 02.04.2025.

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