Facts
The assessee, Karnataka Social Association for Mass Advancement and Training, filed two appeals against the orders of the CIT(Exemptions) denying registration under sections 80G and 12AB of the Income Tax Act. The appeals were listed for hearing on 20.08.2025.
Held
The assessee, through their AR, expressed a wish to withdraw both appeals. The Ld. DR had no objection, and the Tribunal dismissed the appeals as withdrawn in the open court.
Key Issues
The primary issue was the withdrawal of the appeals filed by the assessee, as the assessee wished to withdraw them and the revenue had no objection.
Sections Cited
80G, 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A’’BENCH: BANGALORE
Before: Dr. DIPAK P. RIPOTE & SHRI PRAKASH CHAND YADAV
O R D E R
PER PRAKASH CHAND YADAV, JUDICIAL MEMBER:
Both these appeals of the assessee are arising from the separate orders of the Learned Commissioner of Income Tax (Exemptions), Bangalore (in short Ld. CIT(E)”), dated 3/11/2023 having DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/1057673953(1) and ITBA/EXM/F/EXM45/2023-24/1057673852(1). is related to the denial of registration U/s. 80G of the Income Tax Act, 1961 (“the Act”) and is related to the denial of registration U/s. 12AB of the Act. and 1310/Bang/2025 Karnataka Social Association for Mass Advancement and Training
Today, when the matters are called for hearing, the Ld. AR, Mr. Vinay A. Kulkarni, Chartered Accountant, appeared virtually and submitted that the assessee wishes to withdraw these appeals. The Ld. AR has also. He has also placed on record a letter dated 19.08.2025, duly signed by the authorized signatory of assessee, confirming the withdrawal of the appeals.
The Ld. DR could not object to the withdrawal of appeals by the assessee.