Vijay Shanti Education Trust, UDAIPUR V. CIT(Exemption), Jaipur

ITA 153/JODH/2023

AI Insights

The case involved the Vijaya Shanthi Educational Trust, which appealed against the order of the Commissioner of Income Tax (Exemptions), Jaipur, challenging the rejection of their application under section 12AA of the Income Tax Act. The trust had initially filed for a fresh registration under the said section but faced rejection. However, due to a circular that extended the deadline for filing such applications, the trust re-applied and was granted the necessary registration. Consequently, the trust decided to withdraw their appeal, as the primary issue for which they had appealed was resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122686 (ITAT-JODHPUR)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-10-2023
• Assessment Year: misc
• Appeal Filed On: 11-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 153/Jodh/2023 Assessment Year: NA Vijaya Shanthi Educational Trust, Ranakpur Road, Village Loyara, Udaipur, Rajasthan-313001 [PAN: AAATV 3381R] (Appellant) Vs. CIT (Exemption), Jaipur (Respondent) Appellant by Respondent by : : None Sh. Lovish Kumar, CIT-DR Date of Hearing Date of Pronouncement : : 17.10.2023 18.10.2023 ORDER Per Dr. M. L. Meena, AM: This captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemptions), Jaipur dated 16.03.2023 challenging the rejection of u/s 12AA of the Act. 2 ITA No. 153/Jodh/2023 Vijaya Shanti Educational Trust v. CIT 2. The ld. counsel for the assessee has filed an application dated 16.10.2023 stating therein that the appellant trust has filed the application for fresh registration on 29.09.2022 by resorting to Circular No. 22 of 2022 dated 01.11.2022 vide which the date of filing the application for fresh registration under Form 10A was extended till 25.11.2022. In view of the aforesaid circular, the appellant trust has filed an application in Form No. 10A and the registration of the trust u/s 12AA was granted to the trust in Form No. 10AC for the period of Assessment Year 2022-23 to 2026-27 on 21.07.2023. Accordingly, the appellant trust now does not want to pursue the matter further in the appeal filed before the Hon’ble Bench, since the registration is granted to the trust for which the said appeal was preferred. Therefore, the appellant trust requested to withdraw the said appeal filed before the Tribunal by treating the said application as withdrawn. 3. The Ld. D.R. has no objection to the request of the assessee. 4. Accordingly, the appeal is allowed to be withdrawn. 3 ITA No. 153/Jodh/2023 Vijaya Shanti Educational Trust v. CIT 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 18.10.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT (A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench