MANNAT SOCIAL WELFARE SOCIETY,JABALPUR V. SECRETARY, BHOPAL

ITA 383/IND/2023

AI Insights

Mannat Social Welfare Society, based in Jabalpur, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Bhopal, which had rejected their application for registration under section 80G of the Income Tax Act, 1961, for the assessment year 2022-23. Initially, the society contested the rejection, citing a lack of consideration of their submissions and absence of a hearing notice. However, before the tribunal could decide on the matter, the society withdrew the appeal following the successful registration under section 80G. The appeal was subsequently dismissed as withdrawn by the Income Tax Appellate Tribunal, Jabalpur.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361110 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK BHURA
• Assessee Lawyers: H.S. MODH
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “DB”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA No. 383/IND/2023 Assessment Year: 2022-23 Mannat Social Welfare Society, Jabalpur Shop No.1, Avtar Complex, Goarkhpur-482001. v. Secretary, Bhopal Room No.201, IInd Floor, REAC, Madhya Pradesh- 462016. PAN:AANAM7853M (Appellant) (Respondent) Appellant by: Dr. H. S. Modh Respondent by: Shri Alok Bhura, CIT(DR) Date of hearing: 19 05 2025 Date of pronouncement: 20 05 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the impugned order dated 15/11/2022 of learned Commissioner Income Tax (Exemption), Bhopal [hereinafter referred as to “Ld.CIT(E)”] rejecting the application of the assessee for registration u/s 80G of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2022-23. The Assessee has raised the following grounds of appeals: - “1.That the Ld. CIT, Exemption, Bhopal has erred in facts and circumstances of the case to pass order for rejection of application of registration. That the Ld. CIT(A) has not considered the written submission filed for granting approval and thereafter assessee applicant has not received any notice of hearing on which basis rejection order has been passed, hence, the rejection of application is not justified. That the assessee craves leave to raise any other ground/s on or before the date of hearing to establish that the order is bad.” 2. At the time of hearing before us, the Ld. Authorized Representative of the assessee has filed a letter dated 01.05.2025 seeking withdrawal of this appeal. The contents thereof are reproduced herein for the sake of clarity: - ITA No.383/IND/2023 Page 2 of 2 “1. That the above named assessee has filed an appeal against the order passed u/s 80G of IT Act, 1961, on dated 07/10/2023. 2. That the appellant has filed an application for transfer of appeal before the Hon'ble President, ITAT, Mumbai, vide order dated 29/10/2024. 3. That the Hon'ble President, ITAT, Mumbai, has transferred both the appeal to Hon'ble ITAT, Jabalpur Bench, Jabalpur. 4. That the Ld. Commissioner of Income Tax, Exemption, Bhopal has allowed the registration 80G(5) of IT Act, 1961. It is therefore respectfully prayed that the appeal filed by the assessee registered as ITA. No. 383/IND/2023 may kindly be treated as withdrawn in the interest of natural justice and obliged.” 3. The Learned Departmental Representative for the Revenue has no objection for withdrawal of this appeal. 4. In view of the submissions made hereinabove, we permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 20/05/2025. Sd/- Sd/- [NIKHIL CHOUDHARY] [KUL BHARAT] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 20/05/2025 Vijay Pal Singh, (Sr. PS) Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT (Judicial) 4. The PCIT 5. DR, ITAT, Jabalpur 6. Guard File By order // True Copy// Assistant Registrar ITAT, Jabalpur "