ARTHRITIS FOUNDATION, Vadodara Gujarat V. The Commissioner of Income Tax, Exemption, Ahmedabad, Gujarat

ITA 1028/AHD/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0473 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-09-2024
• Assessment Year: misc
• Appeal Filed On: 14-05-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Arthritis Foundation Survey No. 626, Nr. Khiskoli Circle, Atladara-Vadsar Ring Road, Atladara S.O. Vadodara 390012 Gujarat PAN: AAATA7359J (Appellant) Vs The Commissioner of Income Tax, Exemption, Ahmedabad (Respondent) Assessee Represented: Shri Bhavin Marfatia, A.R. Revenue Represented: Shri R. N. Dsouza, CIT-DR Date of hearing : 01-10-2024 Date of pronouncement : 08-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against order dated 21.03.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad rejecting Registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). ITA No. 1028/Ahd/2024 I.T.A No. 1028/Ahd/2024 Page No Arthritis Foundation . vs. CIT(E) 2 2. At the outset, the Ld. Counsel for the assessee submitted pursuant to CBDT Circular No. 07/2024 dated 25-04-2024, the assessee Trust made fresh application vide Acknowledgement No. 541816050300624 dated 30-06-2024 for Registration u/s. 80G(5) of the Act and copy of the Acknowledgement also filed before us. Therefore Ld. Counsel requested to withdraw this appeal and direct Ld. CIT(E) to pass order on merits on the new application filed by the assessee Trust. 3. The Ld. CIT-DR has no objection in considering the new application filed by the assessee pursuant to Board Circular No. 07/2024. 4. Recording the above statements, Ld. CIT(E) is directed to consider the fresh application filed by the assessee for Registration u/s. 80G(5) of the Act and decide the same on merits and in accordance with law by giving proper opportunity of hearing. 5. With this direction, the above appeal filed by the Assessee is treated as dismissed as withdrawn. Order pronounced in the open court on 08-10-2024 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 08/10/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee I.T.A No. 1028/Ahd/2024 Page No Arthritis Foundation . vs. CIT(E) 3 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद