DELHI MEDICAL ASSOCIATION,NEW DELHI. vs. CIT(E), DELHI

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ITA 2317/DEL/2026Status: DisposedITAT Delhi18 March 2026AY 2024-25Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryDismissed

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 Consequently, the appeals were dismissed as withdrawn.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challenging the CIT(E)'s order dismissing their applications for registration and approval are to be dismissed as withdrawn.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

Hearing: 16/03/2026Pronounced: 18/03/2026

1 ITA No. 2317 & 2318/Del/2026 Delhi Medical Association Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2317/DEL/2026 ITA No. 2318/DEL/2026 Delhi Medical Association Vs Commissioner of Income Tax DMA House, Medical Association Road, (Exemption) Darya Ganj, Delhi-110002 Civic Centre, Minto Road, PAN: AAATD0372L New Delhi Appellant Respondent Assessee by Sh. Shikhar Garg, Adv Revenue by Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 16/03/2026 Date of Pronouncement 18/03/2026 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(iii) and approved u/s 80G(5)(iii) of the Income Tax act, 1961 (‘Act’ for short) filed by the Applicant are rejected as withdrawn.

2.

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 DR the captioned appeals are dismisses as withdrawn.

Order pronounced in the open court on 18th March, 2026 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 18.03.2026 Reshma Naheed, Sr.P.S

2 ITA No. 2317 & 2318/Del/2026 Delhi Medical Association Vs. CIT(E)