TEAM VAGAD CHARITABLE TRUST,KUTCH V. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

ITA 398/AHD/2024

AI Insights

The case involves Team Vagad Charitable Trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Ahmedabad, rejecting their application for approval under section 80G(5)(ii) of the Income-tax Act, 1961. The initial rejection was due to the application being deemed non-maintainable as the trust had previously been granted provisional approval under a different clause of section 80G(5). The trust later decided to withdraw the appeal, as indicated by their representative during the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47091 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A. P. SINGH
• Assessee Lawyers: ASEEM L THAKKAR
• Keywords: Condonation of delay; Charitable institution
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद Ɋायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सुŵी सुिचũा काɾले, Ɋाियक सद˟ एवं ŵी मकरंद वसंत महादेवकर, लेखा सद˟ क े समƗ। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 398/Ahd/2024 िनधाŊरण वषŊ /Assessment Year : NA Team Vagad Charitable Trust NH No.8, Near Petrol Pump, at Samakhiali, Bhachau - 370150 बनाम/ v/s. The Commissioner of Income Tax (Exemption) Ahmedabad ̾थायी लेखा सं./PAN: AADTT5047M अपीलाथŎ/ (Appellant) Ů̝ यथŎ/ (Respondent) Assessee by : Shri Aseem L Thakkar, AR Revenue by : Shri A.P. Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 07/04/2025 घोषणा की तारीख /Date of Pronouncement: 08/04/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter “CIT(E)”] dated 20.02.2023 under section 80G(5) of the Income-tax Act, 1961, rejecting the assessee’s application filed in Form No. 10AB for grant of approval under clause (ii) of sub-section (5) of section 80G of the Act. ITA No.398/Ahd/2024 Team Vagad Charitable Trust vs. CIT(E) 2 2. The relevant facts, in brief, are that the assessee had filed an application in Form No. 10AB electronically on 28.09.2022 seeking approval under section 80G(5)(ii) of the Act. The CIT(E), vide order dated 20.02.2023, rejected the said application, treating the same as non-maintainable on the ground that the assessee was earlier granted provisional approval under clause (iv) of section 80G(5) and, therefore, the appropriate form of application was under section 80G(5)(iii). The application was thus rejected as being premature and not maintainable. 3. Aggrieved by the said order, the assessee filed an appeal before us and also moved an application dated 29.02.2024 seeking condonation of delay in filing the appeal, citing administrative transition within the trust, change of Chartered Accountant, and time taken in obtaining relevant documents from the previous consultant as reasons for the delay. 4. The appeal was fixed for hearing before the Hon’ble Bench ‘A’, Ahmedabad, on 07/04/2025. However, at the time of hearing, the learned Authorised Representative for the assessee, vide letter dated 05/04/2025, moved an application seeking permission to withdraw the appeal filed against the impugned order of the CIT(E). 5. The learned Authorised Representative submitted that the assessee does not wish to pursue the present appeal further and has decided to withdraw the same. A written request to this effect is placed on record. 6. We have perused the material on record. Considering the request of the assessee and as no objection has been raised by the Departmental ITA No.398/Ahd/2024 Team Vagad Charitable Trust vs. CIT(E) 3 Representative at the time of hearing, we permit the assessee to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn. 7. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 8th April, 2025 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमदाबाद/Ahmedabad, िदनांक/Dated 08/04/2025 S. K. Sinha, Sr. PS True Copy आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(A)/Pr.CIT-1, Vadodara 5. िवभागीय Ůितिनिध , आयकर अपीलीय अिधकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad "