Shri Khodiyar Seva Trust, Jamnagar V. The Commissioner of Income Tax, (Exemptions), Ahmedabad

ITA 93/RJT/2018

AI Insights

The case involves Shree Khodiyar Seva Trust, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Ahmedabad, who had refused the trust's registration under Section 12AA of the Income Tax Act, 1961. The trust, registered under the Bombay Public Trust Act, initially received a refusal on 18/12/2017. Subsequently, after reapplying with all relevant documents, the trust was granted registration on 24/09/2021. Following this development, the trust sought to withdraw its appeal, which was unopposed by the Departmental Representative during the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134639 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 11-03-2018
• Laws Referred To: Income Tax Act, 1961, Bombay Public Trust Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण, राजकोट ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 93/Rjt/2018 िनधाᭅरणवषᭅ/Asstt. Year:2017-18 Shree Khodiyar Seva Trust C/o. Hamirbhai C. Keshwala, Behind Naghedi Substation, Near Jethabhai Wadi, Jamnagar PAN: AATTS1361H Vs. CIT(Exemptions), Room No. 111-112, Annexy, Aaykar Bhavan, Ashram Road, Ahmedabad (Applicant) (Respondent) Assessee by : Written Submission Revenue by : Shri Shramdeep Sinha, CIT DR सुनवाईकᳱतारीख/Date of Hearing : 18/01/2023 घोषणाकᳱतारीख/Date of Pronouncement: 03/02/2023 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Ahmedabad on 18.12.2017 arising in the matter of order passed under Section 12AA of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2017-18. 2. The assessee filed a written submission with the following observation: “1. The appellant is a trust, registered under Bombay Public Trust Act having Registration No. E - 4115. 2. The appellant has applied for grant of registration u/s. 12AA of the Income Tax Act. 3. The appellant had received an order dated 18/12/2017 intimating it about the refusal of gram of registration u/s. 12AA. ITA No.93/Rjt/2018 A.Y. 2017-18 2 4. Being aggrieved by the order of the Ld. Commissioner of Income Tax (Exemptions), the appellant had preferred this appeal. 5. The appellant was advised to file a fresh registration application along with all relevant documents. 6. Accordingly, the appellant filed fresh application for registration on 04/06/2020 and the Income Tax Officer was pleased to grant the registration on 24/09/2021. 7. As this appeal is challenging the refusal of registration u/s. 12AA and subsequently the appellant is duly registered u/s. 12AA, this appeal has become infructuous. 8. In view of the above facts, the appellant seeks the approval for withdrawal for this appeal.” 3. Thus, in view of the above submission made by the assessee, expressing its willingness in not proceeding with this appeal, and no objection from the Ld. D.R. at the time of hearing of the matter, the appeal preferred by the assessee is dismissed as withdrawn. 4. In the result, the appeal preferred by the assessee is dismissed as withdrawn. Order pronounced in the Court on 03/02/2023 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 03/02/2023 Tanmay/Manish, Sr. PS TRUE COPY