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Facts
The assessee trust filed two appeals against the orders granting provisional registration. There was a significant delay in filing these appeals. The assessee subsequently filed correct renewal applications which were rejected.
Held
The Tribunal condoned the delay in filing the appeals. However, upon learning that the assessee wished to withdraw the appeals due to subsequent developments, the appeals were dismissed as withdrawn.
Key Issues
Whether the delay in filing the appeals should be condoned and whether the appeals should be permitted to be withdrawn.
Sections Cited
12AA, 12A(1)(ac)(vi), 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid two appeals filed by the assessee arises out of the orders of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT”] dated 27.05.2021 and 27.05.2023 granting provisional registration u/s. 12A(1)(ac)(vi) of the Income-tax Act, 1961 (hereinafter “the Act”) for three years.
There is a delay of 1259 days in and 529 days in in filing the appeals by the assessee.
& 66/Chny/2025 Virudhunagar Hindi Tholan :- 2 -:
The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeals. We have considered the petition/affidavit of delay in filing the appeals and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay in filing both the appeals is hereby condoned.
The assessee is an old trust registered u/s 12AA and was required to apply for registration under clause (i) of section 12A(1)(ac).
However, it has made two applications under clause (vi) of section 12A(1)(ac) on 31.01.2021 and on 20.05.2023 and was also granted provisional registration from 27.05.2021 and 27.05.202 for three years under sub clause (vi) to section 12A(1)(ac) by the CIT(CPC). The assessee has subsequently filled renewal application under clause (iii) of section 12A(1)(ac) on 30.12.2024, which has been considered and rejected by Ld CIT(E) .
During the course of hearing, the Ld. Counsel for the assessee submitted that the assessee wishes to withdraw these appeals. The Ld AR has explained that the appeals were originally filed on the ground that the assessee, being an old trust registered u/s. 12AA of the Act before 01.04.2021, was eligible for registration u/s. 12A(1)(ac)(i) of the Act, but was inadvertently granted provisional registration & 66/Chny/2025 Virudhunagar Hindi Tholan :- 3 -: u/s.12A(1)(ac)(vi) of the Act. The assessee subsequently filed the correct renewal applications under section 12A(1)(ac)(iii), which has been considered and rejected by the CIT(E), on the merits of the case.
In view of this development, the Ld. counsel has submitted that the present appeals have become infructuous and requested for permission to withdraw the same. The Ld AR has made written submission dated 03.07.2025.
When this was pointed out to Ld. DR, he has not raised any objection for withdrawal of appeals. Hence, we dismiss the appeals as withdrawn.
In the result, both the appeals field by the assessee are dismissed as withdrawn.
Order pronounced on 15th day of July, 2025 at Chennai.