What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee, Sri Bhramarambamallikarjuna Swamy Devasthanam, filed an appeal against an order from the Commissioner of Income Tax (Exemption). The assessee subsequently filed a petition to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal. The assessee sought withdrawal due to a CBDT circular granting extended time for re-applying for exemptions.

Sri Bhramarambamallikarjuna Swamy… vs CIT | ITAT Hyderabad 2023

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD

Before: SHRI RAMA KANTA PANDA, VICE- & SHRI K. NARASIMHA CHARY

For Respondent: Shri Kumar Aditya, DR

Hearing: 27/06/2023

आदेश / ORDER

PER K. NARASIMHA CHARY, JM:

This is assessee’s appeal, directed against the order of the Commissioner of Income Tax (Exemption)-Hyderabad, dated 31/03/2023.

At the time of hearing, learned AR has placed on record a petition for withdrawal of appeal, dated 27/06/2023, wherein the assessee is requesting for permission to withdraw the appeal, which reads as under:

PETITION FOR WITHDRAWL OF APPEAL Under Instruction from the Assessee we state and submit that Central Board of Direct Taxes vide Circular No. 6 of 2023 dated 24th May 2023, considering the difficulties faced by the Charitable and Religious Trust have granted further time upto 30th September 2023 to re-apply the registration for Exemptions. In view of the above circular Assessee wishes to withdraw the Appeal filed before the Hon'ble Tribunal with a liberty to approach Hon'ble Tribunal in case the CIT(E), Hyderabad passes any adverse orders and oblige. Thanking you xxxx Counsel for the Assessee 3. Learned DR did not raise any objection to such prayer.

In view of the same, we, therefore, permit the assessee to withdraw the appeal, which hereby stands dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on this the 27th day of June, 2023.

SRI BHRAMARAMBAMALLIKARJUNA SWAMY DEVASTHANAM,KURNOOL vs. CIT-(EXEMPTION), HYDERABAD

What did the Tribunal hold?

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