THEINCOMETAXAPPELLATETRIBUNAL AHMEDABAD“DIVISIONBENCH-A” AHMEDABAD Before:ShriRamitKochar,AccountantMember& ShriTRSenthilKumar,JudicialMember ArvindIndigo Foundation C/oArvindLimited FinalPlotNo.10, NarodaRoad, Ahmedabad- 382345 Gujarat PAN:AAVCA0686L (Appellant) v. TheCommissionerof Income Tax(Exemptions) 609,6 th Floor, AayakarBhawan, (Vejalpur),Near SachinTower,100ft Road,Anandnagar- PrahaladnagarRoad, Ahmedabad,- 380015,Gujarat (Respondent) Assesseeby:ShriBirenShah,A.R. Revenueby:ShriAkhilendraPratapYadav, CITD.R. Dateofhearing:31-07-2024 Dateofpronouncement:01-08-2024 आदेश/ORDER ThisappealinITANo.899/Ahd/2024forassessment year:NA,filedbytheassesseebeforeIncomeTaxAppellate Tribunal,AhmedabadDivisionBench,Ahmedabadhasarisen ITANo.899/Ahd/2024 AssessmentYear:N.A. I.T.ANo.899/Ahd/2024A.Y.NAPageNo. ArvindIndigoFoundation 2 fromtheorderdated01-03-2024passedbyld. CIT(Exemption),Ahmedabad(DIN&NoticeNo.ITBA/EXM/F/ EXM45/2023-24/1061851277(1))rejectinganapplication (ApplicationNo.CIT(Exemption),Ahmedabad/2023- 24/12AA/13307)filedbytheassesseeinFormNo.10ABfor grantofapprovalundertheprovisionsofclause(iii)offirst provisotosub-section(5)toSection80GoftheIncome-tax Act,1961. 2.WhenthisappealcameupforhearingbeforeDivision Benchtoday,theld.Counselfortheassesseeattheoutset statedthattheassesseewantstowithdrawthisappeal,asthe assesseehasalreadyfiledanfreshapplicationinFormNo. 10ABvideacknowledgmentnumber237894300240524on 24.05.2024withdepartmentunderanextendedtimeperiod grantedbyCBDT,videCircularNo.7/2024,dated 25.04.2024,andhencethisappealhasbecomeinfructuous, andprayersweremadebyld.Counselfortheassesseeto allowwithdrawalofthisappeal.Theld.CIT-DRhasno objectionifthisappealisallowedtobewithdrawnbyITAT, asbeinginfructuousascontendedbyld.Counselforthe assessee.Afterhearingboththeparties,weallowtheassessee towithdrawthisappealinITAno.899/Ahd/2024asbeing infructuousinviewofCBDTCircularNo.7/2024dated I.T.ANo.899/Ahd/2024A.Y.NAPageNo. ArvindIndigoFoundation 3 25.04.2024.Thus,intheresult,thisappealstooddismissed asindicatedabove.Weorderaccordingly. 3.Intheresult,theappealoftheassesseeinITANo. 899/Ahd/2024forassessmentyear:NAisdismissedas withdrawn. Orderpronouncedon01 st August,2024inaccordancewith Rule34(4)oftheIncome-taxAppellateTribunalRules,1963at Ahmedabad. Sd/-Sd/- (TRSENTHILKUMAR)(RAMITKOCHAR) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad:Dated:01/08/2024 आदेशकीप्र्ि्िअगे्ेर/CopyofOrderForwardedto:- 1.Assessee 2.Revenue 3.ConcernedCIT 4.CIT(A) 5.DR,ITAT,Ahmedabad 6.Guardfile. Byorder/आदेशसे, उि/सहायकिंजीकार आयकरअिीिीयअ्िकरण, अहमदाबाद