UMAK EDUCATIONAL TRUST vs. JOINT COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE 2, DELHI

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ITA/64/2023HC DelhiDLHC01003036202308 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the prayer made by the learned counsel for the applicant (Umak Educational Trust) for liberty to withdraw the instant appeal. Consequently, the appeal was dismissed as withdrawn. The court noted that the appeal shall stand consigned to the record in view of the withdrawal. No decision was made on the substantive merits of the appeal, as it was disposed of on a procedural ground. The ratio decidendi is that an appellant has the right to withdraw their appeal, and the court will generally grant such a request unless there are compelling reasons not to, which were not present here. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Umak Educational Trust, filed an appeal before the High Court of Delhi. The respondent was the Joint Commissioner of Income Tax, Exemptions, Range 2, Delhi. The appeal was filed against an order or action by the revenue authority, though the specific order and assessment year(s) are not detailed in this excerpt. The procedural history indicates that the matter reached the High Court. A miscellaneous application (CM APPL. 496/2025) was filed for the withdrawal of the appeal.

What were the issues?

The primary issue before the High Court was whether the appeal filed by Umak Educational Trust should be permitted to be withdrawn. The appellant, through their counsel, sought liberty to withdraw the appeal. The revenue, represented by its counsel, did not appear to contest the withdrawal. No specific legal questions or contentions regarding the merits of the original appeal are recorded in this order, as the focus is solely on the application for withdrawal. The question before the court was purely procedural: to grant or deny the request to withdraw the appeal.

AI-generated summary — verify with the full judgment below

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 64/2023

UMAK EDUCATIONAL TRUST

.....Appellant

Through: Mr. D. Kalrav Mehrotra, Adv.

versus

JOINT COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE 2, DELHI

.....Respondent Through: Mr. Abhishek Maratha, Sr. SC, Mr. Parth Semwal, Jr. SC, Ms. Nupur Sharma and Mr. Himanshu Gaur, Advs. for Revenue

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

08.01.2025 CM APPL. 496/2025 (Withdrawal of Appeal)

Learned counsel for the applicant prays for and is granted liberty to withdraw the instant appeal. The same is dismissed as withdrawn. ITA 64/2023

In view of the above, the appeal shall stand consigned to the record.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 08, 2025/neha This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 15:03:07

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