NATIONAL POWER TRAINING INSTITUTE,FARIDABAD, HARYANA V. DCIT/ACIT(E)(C-2) CHANDIGARH, CHANDIGARH

ITA 516/CHANDI/2025

AI Insights

The case involves two appeals by the National Power Training Institute against the orders of the Commissioner of Income Tax (Exemptions) concerning the rejection of their applications under sections 12A and 80G of the Income Tax Act for the assessment year 2024-25. Initially, the CIT (E) rejected the applications, which led to the filing of these appeals. However, following a directive from the Income Tax Appellate Tribunal, the CIT (E) re-evaluated the application and granted the registration under section 12A. Consequently, the assessee decided to withdraw the appeals, which was unopposed by the Departmental Representative.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776298 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2025
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2024-2025
• Appeal Filed On: 08-04-2025
• Laws Referred To: Section 12A, Section 80G
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: AYUSH GARG
• Keywords: Opportunity of being heard
• Section: 12A; 80G

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ , चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 515 & 516/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2024-25 National Power Training Institute, NPTI Complex, Sector 33, Amarnagar, Faridabad. बनाम VS The DCIT/ACIT(E), Circle-2, Chandigarh. èथायी लेखा सं./PAN /TAN No: AACAN2698A अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by :Shri Ayush Garg, CA राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT Sr.DR for Smt. Kusum Bansal, CIT, DR तारȣख/Date of Hearing : 16.09.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 16.09.2025 VIRTUAL HEARING आदेश/ORDER PER BENCH These two appeals have been filed by the assessee against the separate order of the ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 09.07.2024 passed for assessment year 2024- 25. 2. The ld. counsel for the assessee has filed an application seeking permission to withdraw the aforementioned appeals. The contents of the application are as under : Printed from counselvise.com ITA 515 & 516/CHD/2025 A.Y. 2024-25 2 “The above mentioned appeals are fixed for today before ‘B’ Bench. These appeals filed by the assessee trust against the application u/s 12A and 80G rejected by CIT€ by order dated 09.07.2024. Earlier, the assessee trust had also filed an application for registration u/s 12A on 13.03.2023. The said application was initially rejected by the ld. CIT(E) vide order dated 21.09.2023. On appeal, this Hon'ble Tribunal vide order dated 27.09.2024 directed the ld. CIT(E)to afford reasonable opportunity of being heard and decided the matter on merits. Pursuant to the said direction, the ld. CIT(E) has granted registration u/s 12A to the assessee trust vide order dated 01.08.2025 (copy enclosed). In view of the above development, the present appeals against rejection of application vide order dated 09.07.2024 have become infructuous. Accordingly, the assessee trust does not wish to press these appeals and prays for permission to withdraw the same. For this act of kindness, the applicant shall ever be grateful.” 3. The ld. DR has posed no objection to the request of the ld. Counsel for the assessee. 4. In view of the above facts and circumstances, the appeals of the assessee are dismissed as withdrawn. 5. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced on 16th September,2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथê/ The Appellant 2. ÿÂयथê/ The Respondent 3. आयकर आयुĉ/ CIT 4. िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, चÁडीगढ़/ DR, ITAT, CHANDIGARH 5. गाडª फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "