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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA
PER SAKTIJIT DEY, JM:
Captioned appeals by the assessee arise out of two separate orders, both dated 28.09.2018, of learned Commissioner of Income Tax (Exemptions), Chandigarh, rejecting assessee’s applications for grant of registration under section 12AA and section 80G of the Income-tax Act, 1961 (for short ‘the Act’).
When the appeals were called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 18th April, 2022 seeking permission to withdraw the present appeals, as, it has been granted registration under section 12AA of the Act vide order dated 29.06.2020 and approval under section 80G of the Act vide order dated 02.09.2020.
Thus, in view of grant of registration under section 12AA and 80G of the Act, the present appeals, for all practical purposes, have become infructuous. Therefore, we permit the assessee to withdraw the present appeals. Accordingly, appeals are dismissed as withdrawn.
In the result, the appeals are dismissed.
Order pronounced in the open court on 11th May, 2022