ITAT Ahmedabad Dismisses Shree Rajput Samaj Appeal as Withdrawn

The “A” Bench, Ahmedabad of the Income Tax Appellate Tribunal dismissed the appeal filed by Shree Rajput Samaj, Gandhinagar (AY 2025–26), as withdrawn.

Background: Rejection of Registration under Section 12A

The appeal was filed against the order dated 30.03.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, rejecting the assessee’s application for registration under Section 12A(1)(ac)(iii) of the Income-tax Act, 1961. Notably, there was a delay of 561 days in filing the appeal before the Tribunal. No application for condonation of delay was submitted despite the defect being pointed out by the Registry.

Withdrawal Application Filed

Subsequently, the assessee filed a letter dated 05.02.2026 stating that it did not wish to pursue the appeal and sought permission to withdraw the same. Since the assessee expressed its intention not to proceed further and no objection was raised by the Revenue, the Tribunal treated the appeal as withdrawn. Accordingly, the appeal was dismissed. The order was pronounced in open court on 02.03.2026.