Jay Bhavani Mata Trust, Surendranagar V. The CIT(Exemption), Ahmedabad

ITA 746/AHD/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5298 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-08-2024
• Assessment Year: misc
• Appeal Filed On: 16-04-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ “ए“, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद । ।। । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD , एवं म रं व ंत मह व र, म ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.746/Ahd/2024 र /Assessment Year : - Jay Bhavani Mata Trust Ghaldi Pa, Sita Darwaja, Dhrangadhra Surendranagar – 363001 (Gujarat) न म/ v/s. The CIT(Exemption) Ahmedabad ल े ख सं./PAN: AAATJ 2377 D ($% &'/ Appellant) (() &'/ Respondent) Assessee by : Shri Parimalsinh B. Parmar, AR Revenue by : Dr. Darsi Suman Ratnam, CIT-DR स क र /Date of Hearing : 06/08/2024 क र /Date of Pronouncement: 7/08/2024 आ श/O R D E R PER SHRI MAKARAND V. MAHADEOKAR, AM: This appeal is filed by the Assessee as against the rejection order dated 04/02/2023 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for registration under section 12A(1)(ac)(iv) of the Income Tax Act, 1961. ITA No.746/Ahd/2024 Jay Bhavani Mata Trust vs.CIT(Exemption) 2 2. Grounds of appeal are as under: “1. The Ld. CIT(E) has erred in law and on facts of the case in rejecting the application for seeking registration of the trust u/s. 12AB of the Act ex- parte in violation of principles of natural justice. 2. The Ld. CIT(E) has erred in law and on facts of the case in rejecting the application u/s. 12A(1)(ac) of the Act on the technical ground without entering into merits of the case. 3. The Ld. CIT(E) has passed the order without appreciating the facts and law in its proper perspective. The action of the CIT(E) is in clear breach of law and Principles of Natural Justice and therefore deserves to be quashed. 4. The Appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 2. During the course of hearing before us, the Ld.counsel for the assessee Shri Parimalsinh B. Parmar on behalf of assessee submitted a letter (signed for Jay Bhavani Mata Trust) which was acknowledged by this office on 15/07/2024, wherein the assessee sought for permission to withdraw the appeal since the assessee has received required registration. 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, Dr. Darsi Suman Ratnam appeared for the Revenue, has no objection for withdrawing this appeal. Since the assessee wants to withdraw its appeal in ITA No.746/Ahd/2024 filed on 17/04/2024, as per ITA No.746/Ahd/2024 Jay Bhavani Mata Trust vs.CIT(Exemption) 3 the withdrawal application, 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 7 August, 2024 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमद ब द/Ahmedabad, !द ंक/Dated 7/08/2024 " .सी. यर, . .स./T.C. NAIR, Sr. PS आद%& क ' (ल)प अ*%) /Copy of the Order forwarded to : 1. अपील +, / The Appellant 2. '-य+, / The Respondent. 3. संबं. आयकर आय / / Concerned CIT 4. आयकर आय / )अपील (/ The CIT(E)-Ahmedabad 5. ) 2 3ीय ' . ,आयकर अपील य अ. कर ,र ज क"/DR,ITAT, Ahmedabad, 6. 3 5 6 ल /Guard file. आद%& स र/ BY ORDER, स-य )प ' //True Copy// सह यक पंजीक र (Asstt. Registrar) आयकर अपील य अ. कर , ITAT, Ahmedabad 1. Date of dictation (copied matter) : 06.08 .2024 2. Date on which the typed draft is placed before the Dictating Member. : 06.08 .2024 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 7.8.24 7. Date on which the file goes to the Bench Clerk. : 7.8.24 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order :