ARTHRITIS FOUNDATION,VADODARA GUJARAT vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT

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ITA 1028/AHD/2024Status: DisposedITAT Ahmedabad08 October 2024AY 2024-25Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal directed the Commissioner of Income Tax (Exemption) to consider the fresh application filed by the assessee on its merits. The appeal was treated as dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of its registration under section 80G(5). Subsequently, the assessee filed a fresh application for registration under section 80G(5) as per a new CBDT circular.

What were the issues?

Whether the assessee's appeal should be withdrawn in light of a new application filed under a revised CBDT circular.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

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

Assessee Represented: Shri Bhavin Marfatia, A.R. Revenue Represented: Shri R. N. Dsouza, CIT-DR Date of hearing : 01-10-2024 Date of pronouncement : 08-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against order dated 21.03.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad rejecting Registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

Page No 2 Arthritis Foundation . vs. CIT(E)

2.

At the outset, the Ld. Counsel for the assessee submitted pursuant to CBDT Circular No. 07/2024 dated 25-04-2024, the assessee Trust made fresh application vide Acknowledgement No. 541816050300624 dated 30-06-2024 for Registration u/s. 80G(5) of the Act and copy of the Acknowledgement also filed before us. Therefore Ld. Counsel requested to withdraw this appeal and direct Ld. CIT(E) to pass order on merits on the new application filed by the assessee Trust.

3.

The Ld. CIT-DR has no objection in considering the new application filed by the assessee pursuant to Board Circular No. 07/2024.

4.

Recording the above statements, Ld. CIT(E) is directed to consider the fresh application filed by the assessee for Registration u/s. 80G(5) of the Act and decide the same on merits and in accordance with law by giving proper opportunity of hearing.

5.

With this direction, the above appeal filed by the Assessee is treated as dismissed as withdrawn.

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