ARVIND INDIGO FOUNDATION,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 899/AHD/2024Status: DisposedITAT Ahmedabad01 August 2024Bench: Shri Ramit Kochar (Accountant Member), Shri T R Senthil Kumar (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as it had become infructuous due to the filing of a fresh application. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of its application for approval under Section 80G. The assessee subsequently filed a fresh application under an extended time period granted by a CBDT circular.

What were the issues?

Whether the appeal has become infructuous and can be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “DIVISION BENCH-A”

Before: Shri Ramit Kochar & Shri T R Senthil Kumar

For Appellant: Shri Biren Shah, A.R
For Respondent: Shri Akhilendra Pratap Yadav

Date of hearing : 31-07-2024 Date of pronouncement : 01-08-2024 आदेश/ORDER This appeal in for assessment year:NA , filed by the assessee before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad has arisen A.Y. NA Page No. 2 Arvind Indigo Foundation from the order dated 01-03-2024 passed by ld. CIT(Exemption),Ahmedabad(DIN & Notice No. ITBA/EXM/F/ EXM45/2023-24/1061851277(1)) rejecting an application (Application No. CIT(Exemption), Ahmedabad/ 2023- 24/12AA/13307) filed by the assessee in Form No. 10AB for grant of approval under the provisions of clause (iii) of first proviso to sub-section (5) to Section 80G of the Income-tax Act,1961.

2.

When this appeal came up for hearing before Division Bench today, the ld. Counsel for the assessee at the outset stated that the assessee wants to withdraw this appeal , as the assessee has already filed an fresh application in Form No. 10AB vide acknowledgment number 237894300240524 on 24.05.2024 with department under an extended time period granted by CBDT, vide Circular No. 7/2024 , dated 25.04.2024, and hence this appeal has become infructuous , and prayers were made by ld. Counsel for the assessee to allow withdrawal of this appeal. The ld. CIT-DR has no objection if this appeal is allowed to be withdrawn by ITAT , as being infructuous as contended by ld. Counsel for the assessee. After hearing both the parties, we allow the assessee to withdraw this appeal in as being infructuous in view of CBDT Circular No. 7/2024 dated I.T.A No. 899/Ahd/2024 A.Y. NA Page No. 3 Arvind Indigo Foundation 25.04.2024. Thus , in the result, this appeal stood dismissed as indicated above. We order accordingly.

3.

In the result, the appeal of the assessee in for assessment year:NA is dismissed as withdrawn. Order pronounced on 01st August, 2024 in accordance with Rule 34(4) of the Income-tax Appellate Tribunal Rules, 1963 at Ahmedabad.

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