SHRI KHODIYAR SEVA TRUST,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX, (EXEMPTIONS),, AHMEDABAD

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ITA 93/RJT/2018Status: DisposedITAT Rajkot03 February 2023AY 2017-18Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI WASEEM AHMED (Accountant 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 assessee later filed a fresh application for registration and was granted it. Therefore, the assessee sought to withdraw the current appeal as it had become infructuous. The Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee, Shree Khodiyar Seva Trust, applied for registration under Section 12AA of the Income Tax Act. The CIT(Exemptions) refused the registration. The assessee filed an appeal against this refusal.

What were the issues?

Whether the appeal challenging the refusal of registration under Section 12AA is maintainable when the assessee has subsequently obtained the registration.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: MS. SUCHITRA KAMBLE & SHRI WASEEM AHMED

Hearing: 18/01/2023Pronounced: 03/02/2023

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ िनधा�रणवष�/Asstt. Year:2017-18 Shree Khodiyar Seva Trust Vs. CIT(Exemptions), C/o. Hamirbhai C. Keshwala, Behind Room No. 111-112, Annexy, Naghedi Substation, Near Jethabhai Aaykar Bhavan, Ashram Wadi, Jamnagar Road, Ahmedabad PAN: AATTS1361H (Applicant) (Respondent) Assessee by : Written Submission Revenue by : Shri Shramdeep Sinha, CIT DR सुनवाईक�तारीख/Date of Hearing : 18/01/2023 घोषणाक�तारीख/Date of Pronouncement: 03/02/2023 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:

The captioned appeal has been filed at the instance of the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Ahmedabad on 18.12.2017 arising in the matter of order passed under Section 12AA of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2017-18.

2.

The assessee filed a written submission with the following observation: “1. The appellant is a trust, registered under Bombay Public Trust Act having Registration No. E - 4115. 2. The appellant has applied for grant of registration u/s. 12AA of the Income Tax Act.

3. The appellant had received an order dated 18/12/2017 intimating it about the refusal of gram of registration u/s. 12AA.

2 4. Being aggrieved by the order of the Ld. Commissioner of Income Tax (Exemptions), the appellant had preferred this appeal.

5.

The appellant was advised to file a fresh registration application along with all relevant documents.

6.

Accordingly, the appellant filed fresh application for registration on 04/06/2020 and the Income Tax Officer was pleased to grant the registration on 24/09/2021.

7.

As this appeal is challenging the refusal of registration u/s. 12AA and subsequently the appellant is duly registered u/s. 12AA, this appeal has become infructuous.

8.

In view of the above facts, the appellant seeks the approval for withdrawal for this appeal.”

3.

Thus, in view of the above submission made by the assessee, expressing its willingness in not proceeding with this appeal, and no objection from the Ld. D.R. at the time of hearing of the matter, the appeal preferred by the assessee is dismissed as withdrawn.

4.

In the result, the appeal preferred by the assessee is dismissed as withdrawn.

Order pronounced in the Court on 03/02/2023 at Ahmedabad.

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