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Facts
The appellant, Radhakrishna Ruia Charitable Trust, filed an appeal against the order of the CIT(Exemptions) rejecting its application for registration under Section 80G of the Income Tax Act. The assessee later requested to withdraw the appeal.
Held
The Tribunal allowed the assessee's request to withdraw the appeal. The Departmental Representative did not object to the withdrawal.
Key Issues
Whether the assessee can withdraw its appeal against the rejection of its application for registration under Section 80G of the Income Tax Act.
Sections Cited
80G, 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN
O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal filed by the appellant/assessee against the order of Ld. Commissioner of Income Tax (Exemptions), Mumbai [referred as Ld.
CIT(E)], Mumbai dated 26.06.2025 wherein the application for seeking approval u/s 80G of the Act was rejected.
At the outset, our attention was drawn towards letter dated 04.11.2025 wherein the assessee has requested to withdraw the appeal. The operative portion of the letter extracted as under:-
“Sub: Withdrawal of appeal filed vide Form 36 dated 29.08.2025.
Under the instructions from our aforementioned client, we would like to submit as under: -
The present appeal was filed against the Order of the Hon'ble CIT(Exemptions) rejecting the application for Registration of the Trust u/s 80G(5) of the Income Tax Act.
The appellant Trust was formed on 14.05.1960 for the purpose of carrying on charitable activities in India. At present, the Trust is in the process of evaluating and planning various activities to be undertaken for charitable purposes.
In view of the foregoing, the appellant does not wish to pursue the present appeal any further and, accordingly, seeks to withdraw the same filed before your Honour. The appellant shall make a fresh application under Section 80G of the Act.
We regret any inconvenience caused and hope that your Honor will consider our request favorably and oblige.”
On the other hand, Ld. DR did not object to the said request of withdrawal.
Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeal.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 13.11.2025