VASHUNDHARA SANSKAR VIDHYADHAM SAMITI,VASO, KHEDA vs. CIT(EXEMPTION), AHMEDABAD, CIT(EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 725/AHD/2024Status: DisposedITAT Ahmedabad10 December 2024AY 2024-2025Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial 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 the submission by the CIT-DR that the assessee was no longer pursuing the appeal as registration under section 80G was subsequently granted. Accordingly, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the denial of registration under section 80G. This was the ninth hearing, and the assessee did not appear in any of the previous hearings.

What were the issues?

The primary issue was the assessee's appeal against the denial of registration under section 80G. The appeal became infructuous as the registration was granted subsequently.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Vashundhara Sanskar CIT(Exemption), Vidhyadham Samiti Ahmedabad Station Road, Vaso, Vs Kheda, Gujarat-387380 (Respondent) PAN: AAATV3927F (Appellant) Assessee Represented: None Revenue Represented: Shri A.P. Singh, CIT-DR Date of hearing : 09-12-2024 Date of pronouncement : 10-12-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against denial of registration under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 14-02-2024 passed by Commissioner of Income Tax (Exemption), Ahmedabad.

2.

Today is the 9th time of hearing of this appeal, none appeared on behalf of the assessee even in the previous hearings and no Authorization given in favour of any Representative.

Page No 2 Vashundhara Sanskar Vidhyadham Samiti. vs. CIT(E)

3.

Ld. CIT-DR submitted that the assessee is not pursuing this appeal since Registration u/s. 80G was granted subsequently.

4.

Recording the above statement, appeal filed by the Assessee is hereby dismissed.

5.

In the result, the appeal filed by the Assessee is dismissed.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →