ATHARVA BHARAT FOUNDATION,SITAPUR V. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 86/LKW/2025

AI Insights

The case involved two appeals by the Atharva Bharat Foundation against the orders of the Commissioner of Income Tax (Exemptions), Lucknow, which rejected the foundation's applications for registration under sections 12AB and 80G(5) of the Income Tax Act, 1961. The foundation contested the rejections, arguing that the decisions were contrary to the facts and law, and sought to have the rejections set aside and the registrations granted. However, before the tribunal could hear the substantive issues, the foundation decided to withdraw the appeals, as indicated in a letter dated 26.04.2025. The tribunal, noting the absence of any objection from the Revenue, allowed the withdrawal and dismissed the appeals accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313135 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.K. AGARWAL
• Keywords: Set aside
• Section: 12A; 80G

Judgement Text

"0IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos. 82 & 86/LKW/2025 (Assessment Years: N.A.) Atharva Bharat Foundation 167, Roti Godam, Sitapur- 261001. v. The Commissioner of Income-(Exemptions) TC-46V, U.P.S. & I.D.C., Vibhuti Khand, Gomti Nagar, Lucknow-226010. PAN:AANAA8875B (Appellant) (Respondent) Appellant by: None (Application) Respondent by: Shri R.K. Agarwal, CIT(DR) Date of hearing: 30 04 2025 Date of pronouncement: 30 04 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: These two appeals, filed by the assessee, against the separate order dated 30/12/2024 for ITA. No.82/LKW/2025 and order dated 31/12/2025 for ITA. No.86/LKW//2025 of learned Commissioner of Income Tax (Exemptions)- Lucknow [hereinafter referred as the “Ld. CIT(E)”] rejecting the applications of the assessee for registration u/s 12AB as well as 80G(5) of the Income Tax Act, 1961 (“the Act”, for short). The assessee has raised the following grounds of appeal: - ITA. No. 82/LKW/2025 1. Because the CIT(E) has erred in facts and law in rejecting the application for registration in Form No.10 AB under sub clause (iii) Of clause (ac) of sub-section (1) of section 12A of the Income-tax Act, 1961, read with Rule 17A of the Income-tax Rules, 1962, seeking a registration u/s 12AB of the Act, which order passed rejecting the registration is contrary to facts bad in law the same be set aside and registration be granted. ITA. Nos.82 & 86/LKW/2025 Page 2 of 3 2. Because the CIT(E) has failed to appreciate the facts and circumstances of the case as well as the explanations furnished and has arbitrarily held that the assessee society was not carrying on any charitable activity, and had failed to demonstrate the activities carried on by it with supporting documents, such finding is contrary to facts erroneous, the registration as sought for be granted. 3. Because all necessary explanations and evidences having being furnished and no fault in the same having been found, the CIT(E) has erred on facts and in taw in cancelling the provisional registration, as granted and also rejecting the petition for Grant of registration the order Passed by the CIT(E) be set aside, the provisional registration as granted be \"stored and the registration as sought for be granted.” ITA. No.86/LKW/2025 1. Because CIT(E) has erred on facts and law in arbitrarily rejecting and cancelling the order under proviso to the sub-section (5) of section 80G of the Income Tax Act, 1961 which order is contrary to facts bad in law be set aside and the approval as sought for under section 80G(5) of the Income- tax Act be granted.” 2. At the time of hearing before us, the Ld. Authorized Representative of the assessee has filed a letter dated 26.04.2025 stating that the assessee wants to withdraw the aforesaid appeals. The Learned Departmental Representative for the Revenue has no objection for withdrawal of these appeals. 3. In view of the submissions made hereinabove, we permit the assessee to withdraw these appeals. Accordingly, the appeals are dismissed as withdrawn. 4. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 30/04/2025. Sd/- Sd/- [NIKHIL CHOUDHARY] [KUL BHARAT] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 30/04/2025 Vijay Pal Singh, (Sr. PS) ITA. Nos.82 & 86/LKW/2025 Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy// Assistant Registrar "