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Facts
The assessee's appeal was against an order rejecting their application for registration under Section 12A of the Income Tax Act, 1961. The assessee later filed an application to withdraw the appeal.
Held
The Tribunal noted that the assessee sought withdrawal of the appeal and the respondent had no objection. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee's appeal should be dismissed as withdrawn upon their application.
Sections Cited
12A, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA
This appeal filed by the assessee is directed against the order dated 10.12.2024 of the Ld. CIT(Exemption), Pune rejecting the application for grant of registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟).
The assessee filed an application seeking withdrawal of the appeal stating the reasons for withdrawal therein, for which the Ld. DR has no objection. Accordingly, the appeal of the assessee is dismissed as “withdrawn”.
In the result, the appeal filed by the assessee is dismissed as “withdrawn”.
Order pronounced in the open Court on 11th June, 2025.