SHREE ALKAPURI STHANAKVASI SANGH,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 833/AHD/2024Status: DisposedITAT Ahmedabad30 September 2024Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal recorded the assessee's statement and dismissed the appeal as withdrawn. The assessee had already filed a fresh application for registration.

What were the facts?

The assessee trust filed an appeal against the order denying registration under section 12AB of the Income Tax Act. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has filed a fresh application for registration.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, AHMEDABAD “A” BENCH

Shree Alkapuri The CIT(Exemption), Sthankvasi Jain Sangh Ahmedabad 84, Sampatrao Colony, Vs Alkapuri, Bhagwan, Mahavir Marg, (Respondent) Ellora Park, Vadodara, Gujarat 390005 PAN: AABTS2518J (Appellant) Assessee Represented: Shri Tej Shah, A.R. Revenue Represented: Shri R.N. Dsouza, CIT-DR Date of hearing : 30-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated 26.02.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying Registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

Page No 2 Shree Alkapuri Sthanakvasi Sangh. vs. CIT(E)

2.

At the outset, the assessee Trust vide its letter dated 23-09-2024 requested to withdraw the present appeal since fresh application for Registration u/s. 12AB of the Act was already made by the assessee.

3.

Recording the above statement, the present appeal filed by the Assessee is hereby dismissed as withdrawn.

Order pronounced in the open court on 30-09-2024

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