Facts
The Appellant filed applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) dismissed these applications.
Held
The Tribunal noted that after some arguments, the appellant's counsel sought permission to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals filed by the appellant challenging the CIT(E)'s order dismissing their applications for registration and approval are to be dismissed as withdrawn.
Sections Cited
12A(1)(ac)(iii), 80G(5)(iii), 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
ORDER
PER YOGESH KUMAR, U.S. JM:
The captioned Appeals are filed by the Appellant by challenging the order dated 20/09/2022 passed by the Ld. Commissioner of Income Tax (Exemption) (‘Ld. CIT(E)’ for short), wherein the Ld. CIT(E) has dismissed the applications filed by the Appellant in Form No. 10AB filed on 31.03.2022 seeking registration u/s 12A(1)(ac) (iii) and approved u/s 80G(5)(iii) of the Income Tax act, 1961 (‘Act’ for short) filed by the Applicant are rejected as withdrawn.
After arguing for some time, the ld. Counsel for the assesese short permission to withdraw the captioned appeals. Recording the submission of the ld. DR the captioned appeals are dismisses as withdrawn.