SARWAJANIK PUSTAKALAY,PADRA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 2109/AHD/2024

AI Insights

The case involves Sarwajanik Pustakalay, an appellant, who filed an appeal against the order of the CIT (Exemption), Ahmedabad, which had initially rejected their application for registration under section 12A(1)(ac)(ii) of the Income Tax Act, 1961. Subsequently, the CIT (Exemption) granted a fresh registration to the appellant for a different period under section 12AB(1)(b) of the Act. Following this development, the appellant sought permission to withdraw the appeal, which was accepted by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771920 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. P. RASTOGI
• Assessee Lawyers: SAMIR PARIKH

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.2109/Ahd/2024 िनधा \u000fरण वष\u000f /Assessment Year : N.A. Sarwajanik Pustakalay Ambamata Road Padra – 391 440 (Gujarat) बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AARTS 0933 K (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Samir Parikh, AR Revenue by : Shri R.P. Rastogi, CIT-DR सुनवाई की तारीख/Date of Hearing : 21/082025 घोषणा की तारीख /Date of Pronouncement: 28/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 17/10/2024, rejecting the application for registration section 12A(1)(ac)(ii) of the Income Tax Act, 1961. 2. A request letter dated 30th June-2025 of the Ld.AR for the appellant- assessee, has been placed on the file, wherein it is stated that the appellant had filed an appeal against the order of CIT (Exemption), Ahmedabad for rejecting its application u/s.12A of the Act. After filing an appeal order u/s.12AB(1)(b) of the Act, registration from AY 2022-23 to 2026-27 has been Printed from counselvise.com ITA No.2109/Ahd/2024 Sarwajanik Pustakalay vs. CIT (Exemption) 2 granted by CIT(Exemption), Ahmedabad against appellant’s fresh application [a copy of order of the CIT(E) dated 26/06/2025 is placed on record]. Therefore, the assessee seeking permission to withdraw the captioned appeal. The Ld. Departmental Representative did not express any objection in this regard. Accordingly, the prayer of the assessee for withdrawal is accepted. 3. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 28/08/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 28/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 21.8.2025 2. Date on which the typed draft is placed before the Dictating Member. : 21.8.2025/27.8.25 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 28.8.25 7. Date on which the file goes to the Bench Clerk. : 28.8.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "