SHREE SEVA SAMAJ TRUST,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 784/AHD/2024Status: DisposedITAT Ahmedabad26 September 2024Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the filing of a fresh application for registration.

What were the facts?

The assessee filed an appeal against the cancellation of its registration under Section 12AB of the Income Tax Act. The assessee subsequently applied for a fresh registration under the same section.

What were the issues?

Whether an appeal against cancellation of registration under Section 12AB can be withdrawn if a fresh application for registration is filed.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SMT. ANNAPURNA GUPTA & SHRI SIDDHARTHA NAUTIYAL

For Respondent: Shri R.N. Dsouza, CIT DR
Hearing: 26.09.2024Pronounced: 26.09.2024

O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

Before us, the Counsel for the assessee submitted that he wishes to withdraw the present appeal filed against cancellation of registration under Section 12AB of the Act, since the assessee / applicant has applied for fresh application for registration under Section 12AB of the Act. The assessee has also filed an application to this effect dated 23.09.2024, which has been placed on recrod.

2.

Accordingly, the withdraw request of the assessee is accepted and the appeal of the assessee is dismissed as withdrawn.

Shree Seva Samaj Trust vs. CIT(E) Asst.Year –N.A. - 2–

3.

In the result, the appeal filed by the assessee is hereby dismissed as withdrawn. This Order pronounced in Open Court on 26/09/2024

Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 26/09/2024 TANMAY, Sr. PS TRUE COPY आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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