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आदेश/Order
PER N.K. SAINI, VICE PRESIDENT:
This is an appeal filed by the Assessee against the order of the Ld. CIT(E), Chandigarh dt. 30/10/2018.
The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:
Sub.:- Prayer for allowing withdrawal of appeal. Hon'ble Members, The aforementioned case has been fixed for hearing on dt. 07.12.2020. It is submitted before this Hon'ble Court that the present appeal had been filed against the order of the CIT (Exemptions) denying approval u/s 10(23C)(vi) of the Income Tax Act, 1961 to the appellant. It is brought to the notice of this Hon'ble Court that vide Finance Act, 2020 dated 27-03-2020, it has been provided that an assessee can either opt for registration/s 12AA or opt for approval under clause (23C) of section 10. Keeping in view of the fact, that since the appellant has already been granted registration u/s 12AA (vide order dt. 27.06.2019 passed by the CIT (Exemptions),Chandigarh pursuant to the issue of registration u/s 12AA being restored back by the Hon'ble Income Tax Appellate Tribunal,- Chandigarh), a humble prayer is being made to this Hon'ble Court to allow the appellant to withdraw the present appeal. Sd/- Aman Parti Counsel for the Assessee
The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed. 5.