TRICOLUR EDUCATION FOUNDATION,DELHI vs. PCIT CENTRAL, DELHI -

ITA 1948/DEL/2026Status: DisposedITAT Delhi30 September 2026AY 2025-263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeals. The reasoning was based on the explicit submission made by the assessee's counsel, supported by a letter from the assessee, expressing the desire to withdraw the appeals. The Departmental Representative did not oppose this request. Therefore, the Tribunal acceded to the assessee's request. The ratio decidendi is that an assessee has the right to withdraw its appeals if it so chooses, provided there is no objection from the revenue and the request is properly communicated. The operative direction was to dismiss the appeals as withdrawn. No issue was left undecided.

What were the facts?

The assessee, Tricolour Education Foundation, filed two appeals (ITAs No.1933 & 1948/Del/2026) before the Income Tax Appellate Tribunal (ITAT), Delhi Benches, challenging the orders passed by the Learned Principal Commissioner of Income Tax (Appeals) [Ld. PCIT] under sections 12A(1)(ac)(vi)(B) and 80G(5)(iv)(B) of the Income Tax Act, 1961. These orders pertained to Assessment Year 2025-26. During the hearing on 30.09.2026, the Authorized Representative (AR) for the assessee submitted a letter dated 29.09.2026, indicating the assessee's instruction to withdraw both appeals. The Departmental Representative (DR) had no objection to the withdrawal.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeals filed against the orders of the Ld. PCIT passed under sections 12A(1)(ac)(vi)(B) and 80G(5)(iv)(B) of the Income Tax Act, 1961, for Assessment Year 2025-26? Assessee's contention: The assessee, through its AR, sought to withdraw the appeals vide a letter dated 30.09.2026, enclosing a letter from the assessee dated 29.09.2026, indicating its instruction to withdraw the appeals. No specific legal provision or precedent was cited for the withdrawal itself, but the request was based on the assessee's instructions. Revenue's contention: The Ld. DR had no objection to the withdrawal of the appeals by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B),Section 80G(5)(iv)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “B” NEW DELHI

Before: MS. KAVITHA RAJAGOPAL & SMT. RENU JAUHRI

For Appellant: Shri R.K. Mehra, CA
For Respondent: Shri Om Prakash, CIT-DR
Hearing: 30.09.2026Pronounced: 30.09.2026

Per Kavitha Rajagopal, JM:

The captioned appeals are filed by the assessee, challenging the orders of the Learned Principal Commissioner of Income Tax (Appeals) [‘Ld. PCIT’ for short], passed u/ss. 12A(1)(ac)(vi)(B)250 and 80G(5)(iv)(B), respectively, of the Income Tax Act, 1961 (‘the Act', for short), pertaining to the Assessment Year (‘A.Y.’ for short) 2025-26. 2 ITAs No.1933 & 1948/Del/2026 30.09.2026, submitted that under the instructions of the assessee, he wants to withdraw the above two appeals. A letter of the assessee dated 29.09.2026 to this eff

The order continues below.

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