THE ROTARY CLUB OF DEHRADUN CENTRAL CHARITABLE TRUST,DEHRADUN vs. INCOME TAX OFFICER, CIT EXEMPTION

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ITA 173/DDN/2024Status: DisposedITAT Dehradun08 May 2025AY 2023-24Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (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 noted that the assessee had been granted registration under Section 12AB(1)(b) and, based on the assessee's submission, treated the appeal as withdrawn.

What were the facts?

The assessee, The Rotary Club of Dehradun, filed an appeal against the cancellation of its provisional registration under Section 12A. Subsequently, the assessee was granted registration under Section 12AB(1)(b) by the CIT(Exemptions).

What were the issues?

Whether the appeal against the cancellation of provisional registration is maintainable when fresh registration has been granted.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “DB” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri K.K. Juneja, Adv
For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 08.05.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

1.

This appeal is filed by the assessee against the order of the Ld. CIT(Exemptions) dated 06.04.2023 in cancelling the provisional registration granted u/s 12A of the Act.

2.

At the time of hearing, the Ld. Counsel for the assessee submitted that subsequently the Ld. CIT(Exemptions) vide order 1 dated 19.04.2025 granted registration u/s 12AB(1)(b) of the Act and therefore the assessee wishes to withdraw the present appeal.

3.

On hearing both the sides and perusing the letter furnished by the assessee dated 06.05.2025 it is observed that the assessee was granted registration u/s 12AB(1)(b) of the Act by Ld. CIT(Exemptions) vide order dated 19.04.2025. In view of the submissions in the letter filed by the assessee this appeal is treated as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 08/05/2025

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