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Facts
The assessee filed two appeals against an order of the CIT(E) dated 09.07.2024 rejecting their application for registration under Section 12A and 80G. Earlier, the application for registration under Section 12A was rejected but later granted after a direction from the Tribunal. The present appeals became infructuous due to this development.
Held
The Tribunal noted that the CIT(E) had granted registration under Section 12A to the assessee trust. Consequently, the appeals against the earlier rejection order became infructuous. The assessee sought permission to withdraw these appeals.
Key Issues
Whether the appeals filed against the rejection of application for registration are to be dismissed as withdrawn when the registration is subsequently granted.
Sections Cited
12A, 80G, 147, 148, 143(3)
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
ORDER PER BENCH These two appeals have been filed by the assessee against the separate order of the ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 09.07.2024 passed for assessment year 2024- 25.
The ld. counsel for the assessee has filed an application seeking permission to withdraw the aforementioned appeals. The contents of the application are as under :