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2023 (9) TMI 1605

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..... the applications filed by the assessees in Form No.10AB for registration u/s 12AB and 80G was issued and served on the assessee and the assessee filed appeals before the Tribunal. By the time the assessee s appeals came up for hearing before the Tribunal, registration was granted u/s 12AB and 80G of the Act by the Ld.CIT(E) and the grievance stood redressed. AR pleaded for withdrawal of the appea .....

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..... eswara Charitable Trust Sri Lakshmi Ganapathi Trust, Visakhapatnam rejection of applications filed in Form No.10AB seeking registration u/s 12AB and 80G of the Income Tax Act, 1961 (in short Act ), these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. Facts are extracted from I.T.A.No.141/Viz/2023. 2. Brief facts of the case are that the .....

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..... e assessee are rejected by the Ld.CIT(E). Sri Chandra Mouleswara Charitable Trust Sri Lakshmi Ganapathi Trust, Visakhapatnam 3. Aggrieved by the orders of the Ld.CIT(E), the assessee preferred appeals before the Tribunal by raising the following grounds of appeal : 1 The order of the learned Commissioner of Income Tax (Exemption), Hyderabad is contrary to the facts and also the law applicable to t .....

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..... orm No.10AB for registration u/s 12AB and 80G of the Act was issued and served on the assessee and the assessee filed appeals before the Tribunal. However, by the time the assessee s appeals came up for hearing before the Tribunal, registration was granted u/s 12AB and 80G of the Act by the Ld.CIT(E) and the grievance stood redressed. Hence, the Sri Chandra Mouleswara Charitable Trust Sri Lakshmi .....

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