JUVE AKHADA DNYAN VIKAS SAUNSTHA,TONCA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE
Facts
The assessee filed an appeal against the order of the CIT (Exemptions) passed under Section 12AB(I)(b)(ii) of the Income Tax Act. During the hearing, the assessee requested to withdraw the appeal.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, as the Ld. DR had no objections. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
The primary legal issue was the validity of the order passed by the CIT (Exemptions) under Section 12AB(I)(b)(ii), which became moot due to the assessee's withdrawal of the appeal.
Sections Cited
Section 12AB(I)(b)(ii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH
Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. No.348/PAN/2025 Juve Akhada Dnyan Vikas Vs CIT (Exemptions), Saunstha, Unity BuildingAnnexe, . Juve Tonca,Tiswadi, Mission Read, North Goa-403106, Bengaluru-560027, Goa. Karnataka PAN/GIR No. AAAAJ3063B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)
Assessee by Shri.Prashanth Jain.AR Revenue by Shri.Satish.M. CIT-DR
सुनवाई की तारीख/Date of Hearing 05.03.2026 घोषणा की तारीख/Date of Pronouncement 05.03.2026 ORDER PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act.
At the time of hearing, the Ld.AR submitted that the assesse wants to withdraw the appeal and has filed a letter dated 02-03-2026 mentioning the withdrawal of the above
2 ITA. No.348/PAN/2022 Juve AkhadaDnyan Vikas Saunstha.. appeal filed before the Hon’ble Tribunal and the Ld. DR has no objections. Accordingly, the appeal filed by the assesse is treated as withdrawn and is dismissed. Order pronounced in the open court on 05.03.2026.
Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 05/03/2026
Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT 6. Guard file. //True Copy//
BY ORDER, (Asstt. Registrar)ITAT, Panaji
3 ITA. No.348/PAN/2022 Juve AkhadaDnyan Vikas Saunstha..
Initial Date 1. Draft dictated on PS 2. Draft placed before author PS
Draft proposed & placed before PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk Date on which file goes to the 8. AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed
