Jay Bhavani Mata Trust Ghaldi Pa Vs CIT(Exemption) Ahmedabad (ITAT Ahmedabad)
In the case of Jay Bhavani Mata Trust Ghaldi Pa Vs CIT (Exemption), Ahmedabad, the Income Tax Appellate Tribunal (ITAT) Ahmedabad dismissed the appeal filed by the trust after the trust successfully secured registration under Section 12A of the Income Tax Act. The trust initially filed the appeal challenging an order dated 04/02/2023 from the Commissioner of Income-tax (Exemption) [CIT(E)], Ahmedabad, which rejected the trust’s application for registration. The rejection was based on technical grounds, and the trust had claimed that the order violated the principles of natural justice.
The trust presented several grounds in its appeal, including accusations that the CIT(E) did not properly consider the merits of the case and made a decision without following due process. The trust argued that the rejection of its application under Section 12A(1)(ac)(iv) was both a breach of law and unfair, warranting the quashing of the order. However, during the course of the hearing, the trust informed the tribunal that it had received the required registration, thus making the appeal unnecessary.
Counsel for the trust submitted a letter, dated 15/07/2024, formally requesting the tribunal’s permission to withdraw the appeal. The Revenue, represented by Dr. Darsi Suman Ratnam, raised no objection to the withdrawal request. Given that the trust had obtained its registration, ITAT Ahmedabad granted the permission and allowed the appeal to be withdrawn.
