SHIV SEWA SAMITI,GHAZIABAD vs. CIT(E), LUCKNOW

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ITA 655/DEL/2021Status: HeardITAT Delhi16 November 20222 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee sought to withdraw the appeal and, with no objection from the Revenue, allowed the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(Exemption) concerning registration under Section 12AA. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee's appeal against the CIT(E)'s order should be permitted to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. N.K. BILLAIYA & SH. KUL BHARAT

Hearing: 16/11/2022Pronounced: 16/11/2022

Appellant Sh. Harish Sachdeva, CA Respondent Sh. M. Baranwal, CIT (DR) Date of hearing: 16/11/2022 Date of Pronouncement: 16/11/2022 ORDER

PER N.K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT(Exemption), Lucknow dated 23.03.2021 by which the CIT (Exemption) registered the application of the assessee seeking registration u/s. 12AA of the Act.

2.

At the very outset we find that an application dated 05.10.2022 has been filed by the assessee seeking permission to withdraw the appeal. Since no objection is raised by the DR. This appeal is dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

4.

Decision announced in the open court on 16.11.2022.

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