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Facts
The assessee, Gram Seva Trust, filed an appeal against the CIT(E)'s rejection of its application for registration under Section 80G of the Income Tax Act, 1961, primarily due to a delay in filing Form 10AB. During the hearing, the assessee sought to withdraw the appeal.
Held
The tribunal allowed the assessee to withdraw the appeal, noting that a recent CBDT Circular addressed the assessee's grievance by providing a fresh opportunity to file a new application for 80G registration. Consequently, the appeal was dismissed as withdrawn.
Key Issues
The key legal issue was the rejection of the assessee's application for 80G registration due to delayed filing, which was subsequently addressed by a CBDT circular allowing fresh applications.
Sections Cited
Section 80G
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Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR
Before: SHRI KUL BHARAT & SHRI, ANADEE NATH MISSHRA
PER KUL BHARAT, VICE PRESIDENT.:
This appeal, filed by the assessee, against the impugned order dated 30.01.2024 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 N.A. The assessee has raised the following grounds of appeals: -
1. Whether on the facts and circumstances of the case, learned CIT(A) was justified in rejecting the application of the appellant for registration under section 80G based on only delay in filing of Form 10AB without deciding the case of the merits.
2. Appellant craves leave to add or alter any other ground that may be taken at the time of hearing.”
2. At the time of hearing before us, the Ld. Authorized Representative of the assessee has filed a letter seeking Page 2 of 3 withdrawal of this appeal. The contents thereof are reproduced herein for the sake of clarity: - “1. That I, CA Shubham Jain, duly authorized by the appellant wish to represent the appellant before your Hon’ble Bench.
2. That the present appeal has been filed by the appellant against the rejection order passed by the relevant authority rejecting the appellant’s application for approval under Section 8OG(5) of the Income Tax Act, 1961.
3. That the primary prayer in the present appeal was to seek setting aside of the impugned rejection order and restoration of the matter to the file of the relevant authority for fresh adjudication of the appellant’s application for approval under section 80G.
That subsequent to the filing of the present appeal, the Central Board of Direct Taxes (CBDT), in order to mitigate genuine hardship, has issued a Circular granting fresh opportunity to assessees whose applications for registration under section 80G were rejected, permitting filing of a fresh application to be considered on merits.
5. That in view of the aforesaid CBDT Circular, the very grievance raised in the present appeal stands redressed, and the relief sought by the appellant has been made available administratively.
That consequently, the present appeal has become infructuous and does not survive for adjudication on merits.
That the appellant therefore seeks leave of this Hon Tale Bench of Tribunal to withdraw the present appeal, with liberty to pursue remedies as may be available in accordance with law pursuant to the CBDT Circular. Prayer It is therefore most humbly and respectfully prayed that this Honble Bench be pleased to: 1. Allow the appellant to withdraw the appeal bearing and dispose off the present appeal as withdrawn.
Grant any other relief as this Honble Court may deem fit in view of the facts and circumstances of the instant matter.”
The Learned Departmental Representative for the Revenue has no objection for withdrawal of this appeal.
Page 3 of 3 4. In view of the submissions made hereinabove, we permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawal.
Order pronounced in the open Court on 18/02/2026.