AADTHAKKAR PARIVAR DE vs. THAN TRUST,KUTCHVS.THE CIT(EXEMPTION),, AHMEDABAD

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ITA 1026/AHD/2023Status: DisposedITAT Ahmedabad27 September 2024Bench: Shri TR Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)3 pages

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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Shri TR Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Divyang Shah, A.R
For Respondent: Shri Prithviraj Meena, CIT-D.R

आदेश/ORDER PER : TR SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the assessee as against order dated 01-11-2023 passed by Commissioner of Income Tax(Exemption) denying registration under section 80G(5) of the Income Tax Act, 1961 for late filing of the Application.

2.

At the outset, the ld. counsel for the assessee vide submission dated 25-09-2024 stated pursuant to CBDT Circular

2 I.T.A No. 1026/Ahd/2023 A.Y. N.A. Page No. Aadthakkar Parivar Devasthan Trust vs. CIT(E)

No. 7/2024 dated 25-04-2024 extended the time limit for filing Application of Registration u/s. 80G(5) of the Act till 30-06-2024 and the assessee Trust has filed fresh application on 14-06-2024 bearing acknowledgement no. 433617330140624 for final registration u/s. 80G(5) before CIT(Exemption), therefore requested to withdraw the present appeal filed by the Trust.

3.

The ld. D.R., Shri Prithviraj Meena, appearing for the Revenue has no objection in withdrawing the above appeal.

4.

Recording the above statement of both the parties, the appeal filed by the assessee is hereby dismissed as withdrawn.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

5.

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

Order pronounced in the open court on 27-09-2024

Sd/- Sd/- (MAKARAND V. MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 27/09/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file.

3 I.T.A No. 1026/Ahd/2023 A.Y. N.A. Page No. Aadthakkar Parivar Devasthan Trust vs. CIT(E)

By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

AADTHAKKAR PARIVAR DE vs THAN TRUST,KUTCHVS.THE CIT(EXEMPTION),, AHMEDABAD | BharatTax