HALDIA GLOBAL EDUCATIONAL SOCIETY,HALDIA, PURBA MEDINIPUR V. CIT (EXEMPTION), KOLKATA, KOLKATA

ITA 1284/KOL/2025

AI Insights

The case involved the Haldia Global Educational Society, which appealed against the decision of the CIT(Exemption), Kolkata, rejecting their application for tax exemption under section 10(23C)(iii) of the Income Tax Act, 1961. The society had filed their application in Form 10AB, which was rejected on 28.03.2025. However, a subsequent approval for exemption under section 12AB(1)(b) was granted on 19.09.2025 in Form 10AD. Consequently, the society chose to withdraw their appeal, a decision that was not objected to by the Departmental Representative.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780443 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 12-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL; CIR
• Assessee Lawyers: SK. KAMALLUDDIN

Judgement Text

" आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1284/KOL/2025 (Ǔनधा[रण वष[ / Assessment Year : 2025-2026) Haldia Global Educational Society HPl Link Road, Basudevpur, Khanjanchak, Haldia, Purba Medinipur, W.B. 721602. Vs ACIT, Central Circle, Cuttack PAN No. :AAAAH2338F (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Sk. Kamalluddin, FCA राजèव कȧ ओर से /Revenue by : Shri P. N. Barnwal, CIR- DR सुनवाई कȧ तारȣख / Date of Hearing : 07/10/2025 घोषणा कȧ तारȣख/Date of Pronouncement : 08/10/2025 आदेश / O R D E R PER SONJOY SARMA, JM : This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Kolkata dated 28.03.2025 rejecting the application u/s 10(23C)(iii) of the Income Tax Act, 1961. 2. At the time of hearing, the ld. AR stated that the assessee has challenged the order of the ld. CIT(Exemption), Kolkata dated 28.03.2025 whereby the application for exemption u/s 10(23C)(iii) of the Act filed in Form 10AB was rejected. It is further submitted that in the meantime, the ld. CIT(Exemption) has granted approval u/s 12AB(1)(b) of the Act in Form 10AD on 19.09.2025. In view of the subsequent approval, the assessee does not wish to present the appeal against the order of the ld. CIT(Exemption). Accordingly, the AR prayed for permission to withdraw the present appeal. The ld. DR has not raised any objection to the said request. Accordingly, the appeal of the assessee is treated as dismissed as withdrawn. Printed from counselvise.com ITA No.1284/KOL/2025 Haldia Global Educational Society 2 3. In view of the above, we dismiss the appeal of the assessee as withdrawn. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 08/10/2025. Sd/- (RAKESH MISHRA) Sd/- (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ǒदनांक Dated: 08/10/2025 RS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Kolkata 1. अपीलाथȸ / The Appellant- 2. Ĥ×यथȸ / The Respondent- 3. आयकर आयुƅ(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "