Yug Nirman Gayatri Parivar Trust Vs CIT (Exemption) (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT) Ahmedabad dismissed an appeal filed by Yug Nirman Gayatri Parivar Trust, which sought registration under Section 12A of the Income Tax Act, 1961. The appeal was originally filed against the order of the Commissioner of Income Tax (Exemption), Ahmedabad, dated 28th March 2024, which had rejected the trust’s application for registration under Section 12A(1)(ac)(iii). The grounds for appeal included errors in the rejection of the application for registration under Section 10AD and the denial of provisional registration granted earlier.
During the hearing, the representative for the assessee, Tej Shah, submitted a letter dated 23rd September 2024, in which the trust requested permission to withdraw the appeal. The trust had filed a fresh application for registration under Section 12AB, deeming the earlier appeal unnecessary. The Revenue, represented by Prithviraj Meena, had no objection to the withdrawal request. As a result, the ITAT allowed the withdrawal and dismissed the appeal. The order was pronounced in the open court on 27th September 2024.
This case highlights the procedural aspects of tax exemption registration under the Income Tax Act and reflects the appellant’s decision to pursue an alternative legal route by filing a fresh application. The dismissal of the appeal without opposition from the Revenue simplifies the process for the trust as they await the outcome of their new registration application under Section 12AB.
