KUTCH KADVA PATIDAR SAMAJ,BHUBANESWAR V. ITO EXEMPTION, BHUBANESWAR

ITA 320/CTK/2025

AI Insights

The case involves three separate appeals filed by Kutch Kadva Patidar Samaj, All India Institute of Medical Science, and Bliss Foundation against the orders of the CIT(Exemption), Hyderabad, concerning the assessment year 2025-2026. The appeals were related to the grant of exemption under the Income Tax Act. However, since the assessees had already been granted registration under section 12AB(1)(b)(ii) for multiple assessment years, the basis for the appeals no longer existed, rendering them infructuous. The assessees subsequently filed for withdrawal of their appeals, which was accepted by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775044 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-05-2025
• Laws Referred To: Section 12AB(1)(b)(ii) of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: WAY OF WITHDRAWAL APPLICATION

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.320/CTK/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Kutch Kadva patidar Samaj 1st Floor, Plot No.328, Cuttack Rd. Budheswari Colony, Bhubaneswar Vs ITO Exemption, Bhubaneswar PAN No. : AAABK 0559 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) AND आयकर अपील सं/ITA No.321/CTK/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) All India Institute of Medical Science, Sijua, Dumduma, Bhubaneswar Vs DCIT Exemption, Bhubaneswar PAN No. : AAAGA 0127 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) AND आयकर अपील सं/ITA No.325/CTK/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Bliss Foundation, Subash Arcade, 3rd Floor, Plot No.10, Janpath, Bhubaneswar-751007 Vs ITO Exemption, Bhubaneswar PAN No. :AACTB 1850 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None (Withdrawal Application filed) राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 26/08/2025 घोषणा की तारीख/Date of Pronouncement : 01/09/2025 आदेश / O R D E R Per Bench : The three above captioned appeals are filed by the three different assessees against the separate orders of the ld.CIT(Exemption), Printed from counselvise.com ITA No.320,321&325/CTK/2025 2 Hyderabad, dated 13.03.2025 & 21.03.2025 for the assessment year 2025-2026. 2. In all the three appeals, withdrawal application has been filed. Since the prayer in all the appeals are common, therefore, all the three appeals are heard together and disposed off by this common order. 3. First we take ITA No.320/CTK/2025 in the case of Kutch Kadva Patidar Samaj and for the sake of convenience, our verdict in all the appeals shall apply mutatis mutandis to the other two appeals. 4. At the outset, on perusal of the order of the ld. CIT(E) in all the three appeals, we found that all the three appeals are relating to grant of exemption, and the ld.CIT(E) has granted registration u/s.12AB(1)(b)(ii) of the Act for the A.Yrs.2022-2023 to 2026-2027. Therefore, the cause of action for filing the instant appeals does not survive anymore and became infructuous. Therefore, the assessee by way of withdrawal application does not want to press their respective appeals and prayed for withdrawal of the same. 5. Ld.CIT-DR did not object to the withdrawal application made by all the three appeals in their respective appeals. 6. We after hearing the submissions of the ld.CIT-DR and perusing the material available on record found that since the assessee is getting the benefit u/s.12AB(1)(b)(ii) of the Act for registration, therefore, the cause of action does not survive no more and became infructuous. Therefore, considering the prayer, we all the three appeals as withdrawn. Printed from counselvise.com ITA No.320,321&325/CTK/2025 3 7. Since the facts and issues in other two appeals being ITA No.321&325/CTK/2025 in the case of All India Institute of Medical Sciences, Bhubaneswar and Bliss Foundation, Bhubaneswar are same with ITA No.320/CTK/2025 in the case of Kutch Kadva Patidar Samaj, therefore, our verdict in ITA No.320/CTK/2025 shall apply mutatis mutandis in other two appeals also. In terms of above, all the three appeals of three different assessees are dismissed as withdrawn. 8. In the result, all the three appeals are dismissed. Order dictated and pronounced in the open court on 26/08/2025. Sd/- (SANJAY AWASTHI) Sd/- (SONJOY SARMA) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 26/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "