SRI GAUSHALA RAISINGH NAGAR,RAISINGHNAGAR vs. WARD EXEMPTION, JODHPUR

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ITA 839/JODH/2024Status: DisposedITAT Jodhpur17 February 2026AY 2024-25Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal because the assessee had reapplied for registration and was subsequently granted registration under Section 12AB on 27.09.2025. The Ld. DR had no objection, and thus the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Sri Gaushala Raisingh Nagar, filed an appeal against the Ld. CIT(E)'s order dated 10.09.2024, which rejected its application for registration under Section 12AB of the Income Tax Act, 1961 for the Assessment Year 2024-25.

What were the issues?

The primary legal issue was the rejection of the assessee's application for registration under Section 12AB of the Income Tax Act, 1961. However, this issue became moot due to subsequent registration.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Vedant Gupta, C.A. (Virtual)
For Respondent: Shri Lalit Kumar Bishnoi, Addl. CIT-DR
Hearing: 29.01.2026

ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee against the order of the Ld. CIT(E), Jaipur dated 10.09.2024 for the Assessment Year 2024-25 challenging therein rejection of its application for registration u/s 12AB of the Income Tax Act, 1961.

2.

At the time of hearing, the Ld. Counsel for the assessee has stated that he has been instructed by the appellant to withdraw the appeal as the assessee had reapplied for registration before the Ld. CIT(E) and it has been duly granted registration u/s 12AB vide order dated 27.09.2025. Accordingly, he has made a humble request to withdraw the instant appeal.

4.

In the result, the instant appeal is dismissed.

Order pronounced in the open court on 17/02/2026.

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