Case Law Details
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.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the rejection order dated 28/03/2024 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961.
2. Grounds of appeal are as under:
“1. The Ld.CIT erred in law and in the facts of the case in rejecting the application for registration u/s.10AD of the act.
2. The Ld.CIT erred in law and in the facts of the case in rejecting the provisional registration which was granted earlier.
3. The appellant craves the permission for making any alteration or addition in the grounds of appeal.”
2. During the course of hearing before us, the Ld.counsel for the assessee Shri Tej Shah, AR on behalf of assessee submitted a letter dated 23/09/2024 (signed by appellant – Yug Nirman Gayatri Parivar Trust) which was kept on record, wherein the assessee sought for permission to withdraw the appeal since the assessee has applied for a fresh application for registration u/s.12AB. As the assessee is of the view that the appeal filed is required to be withdrawn, we permit to withdraw the assessee’s appeal.
3. The Ld.CIT-DR, Shri Prithviraj Meena appeared for the Revenue, has no objection for withdrawing this appeal. Since the assessee wants to withdraw its appeal in ITA No.783/Ahd/2024 filed on 19/04/2024 as per the withdrawal application dated 23/09/2024, we permit to withdraw this appeal of the assessee.
4. In the result, Assessee’s appeal is dismissed as withdrawn.
Order pronounced in the Open Court on 27th September, 2024 at Ahmedabad.
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