SHIKHA SHISHU SADAN SENIOR SECONDARY SCHOOL,DHAMPUR vs. CIT (E), LUKHNOW

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ITA 2143/DEL/2019Status: DisposedITAT Delhi25 January 20232 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application for withdrawal of the appeal and the Revenue had no objection. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Shikhar Shishu Sadan, filed an appeal against the order of the Commissioner of Income-tax (Exemption) refusing registration under Section 12A. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal against the refusal of registration should be dismissed as withdrawn based on their application.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

For Respondent: Ms. Meenakshi Dohare, Sr. DR
Hearing: 25.01.2023

This appeal has been preferred by the Assessee against the order dated 08.02.2019, impugned herein, passed by the learned Commissioner of Income-tax (Exemption)-Lucknow (in short “Ld.

Commissioner”), u/s. 12AA(1)(b)(ii) of the Income-tax Act, 1961 (in short ‘the Act’) refusing the registration sought by the assessee u/s. 12(A) of the Act.

2.

None is present on behalf of the assessee. However, an application filed on behalf of the assessee on 09.11.2022 is available on record praying for withdrawal of this appeal. The ld. DR has no objection on this request of the assessee. Hence, the appeal of the assessee is liable to be dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee stands dismissed.

Order pronounced in the open court on 25.01.2023.

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