YOGI SHRI MUKUNPURIJI MAHARAJ SEVA TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 765/AHD/2024Status: DisposedITAT Ahmedabad29 November 2024Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee is withdrawing the appeals as fresh applications are pending and the CBDT circular directs fresh orders. The appeals were dismissed as withdrawn.

What were the facts?

The assessee trust filed appeals against the denial of registration under sections 12AB and 80G(5). Subsequently, the assessee filed fresh applications for registration which are pending adjudication.

What were the issues?

The primary issue was the pendency of fresh applications for registration after the original applications were denied, leading to the withdrawal of appeals.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Yogi Shri Mukunpuriji CIT (Exemption), Maharaj Seva Trust Ahmedabad C/o Patel Velabhai Vs Becharbhai, Juna Laxmipura, Palanpur, Banaskantha-385001 Gujarat PAN: AAATY0852C (Respondent) (Appellant) Assessee Represented: Shri Mehul Thakkar, A.R. Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 28-11-2024 Date of pronouncement : 29-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These two appeals are filed by the Assessee as against denial of registration under section 12AB and under section 80G(5) of the Income Tax Act, 1961 vide separate orders dated 19-02-2024 and 27-02-2024 passed by Commissioner of Income Tax (Exemption), Ahmedabad under the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

& 765/Ahd/2019 Page No 2 Yogi Shri Mukunpurji Maharaj Seva Trust vs. CIT(E)

2.

At the outset, it is found from the Revenue that the assessee has filed fresh application for registration u/s. 12AB and u/s. 80G(5) of the Act before Ld. CIT(E) on 22-06-2024 which is pending for adjudication.

3.

Ld. Counsel appearing for the assessee submitted that pursuant to the CBDT Circular No. 07/2024 and Ld. CIT(E) is to pass fresh orders on the applications for registration made before him. Therefore the assessee is withdrawing the present appeals.

4.

Ld. CIT-DR appearing for the Revenue has no objection in withdrawing the above appeals.

5.

Recording the above statement of both the parties, the appeals filed by the assessee is hereby dismissed as withdrawn and Ld. CIT(E) is directed to consider the fresh applications for registration u/s. 12AB and u/s. 80G(5) of the Act in accordance with law.

6.

In the result, the appeals filed by the Assessee are dismissed as withdrawn.

Order pronounced in the open court on 29-11-2024 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 29/11/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue & 765/Ahd/2019 Page No 3 Yogi Shri Mukunpurji Maharaj Seva Trust vs. CIT(E)

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