Amrita Heart Care Foundation's Appeal Dismissed as Withdrawn After CIT's Approval in Form 10AS [Read Order]
The dismissal of the appeal marks a favorable outcome for Amrita Heart Care Foundation, as the approval in Form 10AS ensures that it continues to enjoy tax exemptions under the Income Tax Act, 1961
![Amrita Heart Care Foundations Appeal Dismissed as Withdrawn After CITs Approval in Form 10AS [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-CIT-Amrita-Heart-Care-Foundation-taxscan.jpg "Amrita Heart Care Foundations Appeal Dismissed as Withdrawn After CITs Approval in Form 10AS [Read Order]")
The Income Tax Appellate Tribunal (ITAT) Cochin Bench has dismissed the appeal filed by the assessee after it voluntarily withdrew the case. The decision came after the Commissioner of Income Tax (Exemption), Kochi, granted approval in Form 10AS, resolving the issue in dispute. Amrita Heart Care Foundation, a charitable organization based in Ernakulam, which had filed an appeal against...
The Income Tax Appellate Tribunal (ITAT) Cochin Bench has dismissed the appeal filed by the assessee after it voluntarily withdrew the case. The decision came after the Commissioner of Income Tax (Exemption), Kochi, granted approval in Form 10AS, resolving the issue in dispute.
Amrita Heart Care Foundation, a charitable organization based in Ernakulam, which had filed an appeal against the order passed by the Commissioner of Income Tax (Exemption), Kochi, dated March 20, 2024, for the Assessment Year (AY) 2024-25. The foundation had approached the ITAT due to the denial of approval in Form 10AS, which is required for claiming tax exemptions under the Income Tax Act, 1961. However, during the pendency of the appeal, the CIT(E), Kochi, granted the approval on October 24, 2024, making the appeal unnecessary.
The case was heard on January 27, 2025, with Gopi K., Chartered Accountant, representing Amrita Heart Care Foundation, and Sanjit Kumar Das, CIT-DR, appearing for the Income Tax Department.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
During the hearing, the counsel for Amrita Heart Care Foundation submitted a letter requesting to withdraw the appeal, stating that the Commissioner of Income Tax (Exemption) had already granted the approval sought. Since the appeal was filed primarily due to the pending approval, the issue no longer required adjudication. The ITAT accepted the request for withdrawal and dismissed the case accordingly.
The ruling was delivered by Inturi Rama Rao (Accountant Member) and Keshav Dubey (Judicial Member). The tribunal acknowledged that the issue had been resolved at the CIT level and that there was no further matter left for adjudication.
The dismissal of the appeal marks a favorable outcome for Amrita Heart Care Foundation, as the approval in Form 10AS ensures that it continues to enjoy tax exemptions under the Income Tax Act, 1961.
To Read the full text of the Order CLICK HERE
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