L. S. GOHIL MEMORIAL FOUNDATION,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD
What did the Tribunal hold?
The Tribunal noted that the assessee no longer had any grievance as the registration was granted. Therefore, the assessee sought withdrawal of its appeal.
What were the facts?
The assessee filed an appeal against the rejection of its application for approval under section 80G of the Income Tax Act. Subsequently, the assessee received the registration certificate from the Pr.CIT.
What were the issues?
Whether the appeal filed against the rejection of 80G approval is maintainable when the approval has been subsequently granted.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: SMT.ANNAPURNA GUPTA & T.R. SENTHIL KUMAR
PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The present appeal has been filed by the assessee against the order passed by the ld.Pr.Commissioner of Income-Tax-3, Ahmedabad [hereinafter referred to as “Pr.CIT”] dated 30.3.2021 passed under section 80G(5) of the Income Tax Act, 1961 ("the Act" for short) vide which the ld.Pr.CIT(Exemption) rejected of the application of the assessee for grant of approval under section 80G of the Act.
At the outset, it is brought to our notice that the assessee has filed a written submission dated 1.10.2022 stating that subsequent to initial rejection of the registration under section 80G and on further follow up, the ld.Pr.CIT(Exemption) has granted the registration certificate and therefore, as of now, the 2 assessee-trust has no grievance against the order of the ld.Pr.CIT(Exemption) which is impugned before the Tribunal. Therefore, assessee seeks withdrawal of its appeal.
In view of the above written submissions of the assessee, we dismiss appeal of the assessee as being withdrawn.
Order pronounced in the Court on 15th November, 2022 at Ahmedabad.
More judgments on Section 80G
- Savan Dayalal Ladani, Rajkot vs Assistant Commissioner of Income Tax-2(1)…ITA 575/RJT/2026[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Pareshbhai Savjibhai Khunt, Rajkot vs Income Tax Officer Ward - 2(2)(3), RajkotITA 842/RJT/2025[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Gillette India Limited, Mumbai vs Principal Commissioner of Income Tax, JaipurITA 1316/JPR/2026[2018-19]Status: Disposed16 Oct 2026AY 2018-19
- Global University Foundation, Hyderabad vs CIT(Exemption), HyderabadITA 777/HYD/2026[2026-27]Status: Disposed16 Oct 2026AY 2026-27
- Global University Foundation, Hyderabad vs CIT(Exemption), HyderabadITA 776/HYD/2026[2026-27]Status: Disposed16 Oct 2026AY 2026-27
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