SHRI SAPTAMUKHI CHARITABLE TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 539/AHD/2024Status: DisposedITAT Ahmedabad09 July 2024Bench: SMT.ANNAPURNA GUPTA (Accountant Member), MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the grievance of the assessee had been resolved with the grant of registration. Therefore, the appeal had become infructuous.

What were the facts?

The assessee-trust filed an appeal against the rejection of its provisional registration under section 12AB of the Income Tax Act. During the pendency of the appeal, the assessee was granted registration by the Principal Commissioner of Income Tax.

What were the issues?

Whether the appeal is maintainable when the assessee's grievance has been resolved during the pendency of the appeal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & MS. SUCHITRA RAGHUNATH KAMBLE

For Appellant: Shri H. Phani Raju, CIT-DR
Hearing: 09/07/2024Pronounced: 09/07/2024

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee-trust against order passed by the ld.Commissioner of Income (Exemption), Ahmedabad dated 20.1.2024 under section 12AB of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short].

2.

Grounds raised are as under:

1.

1) Ld.CIT(E) has erred in law and on facts of the case in passing the impugned order ex parte. 2) Ld.CIT(E) has erred in law and on the facts of the case in rejection of the provisional registration of appellant u/s.12AB of the Act. 3) The ld.CIT(E) has erred in law and on the facts of the case in passing the order u/s.12AB of the Act. Under the facts and circumstances of the case, the impugned order was barred by limitation.

2 3. At the outset itself, the ld.counsel for the assessee-trust submitted that the grievance of the assessee is against the denial of registration under section 12AB of the Act. However, during the pendency of the proceedings before this Tribunal, pursuant to the application of the assessee made under section 12A(1)(ac)(i) of the Act, the ld.Pr.CIT(Exemption) granted registration of the trust vide his order dated 1.6.2024, and therefore, the grievance of the assessee- trust has been addressed and resolved by the Department. Therefore, there is no need pursue with the present appeal pending before the Tribunal, and the assessee intends to withdraw, as the grievance raised therein has become infructous. The ld.counsel for the assessee has also placed on record a copy of the order of the Pr.CIT(E) dated 1.6.2024.

The ld.DR has no objection to the request of the assessee.

4.

In light of the above submissions of the ld.counsel for the assessee made at Bar, and perusing the order of the ld.Pr.CIT dated 1.6.2024 (supra), we find, since the grievance of the assessee having been resolved by the assessee, and the assessee-trust got registration as prayed for, consequently the appeal pending before the Tribunal has become infructuous, and it is allowed to be withdrawn, as sought for.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 9th July, 2024 at Ahmedabad.

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