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Facts
The Assessee filed an appeal against the order of the Ld. CIT(E). During the hearing, no one was present for the assessee, but a withdrawal application was filed.
Held
The Assessee requested to withdraw the appeal as the Commissioner of Income Tax (Exemption) had granted registration to the Trust under Section 12AB(I)(b) of the Income Tax Act, 1961. The Ld. DR did not object.
Key Issues
Whether the Assessee's appeal can be dismissed as withdrawn based on a withdrawal application and no objection from the revenue.
Sections Cited
12AB(I)(b)
AI-generated summary — verify with the full judgment below
Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(E), Chandigarh dt. 27/02/2024. 2. During the course of hearing nobody was present on behalf of the assessee however withdrawal application has been furnished which read as under:
Sub:- Request to withdraw the appeal. Sir, This is for your kind information that the Commissioner of Income Tax (Exemption) has granted registration to the Trust under section 12AB(l)(b) of Income Tax Act, 1961 vide order no. ITBA/EXM/F/EXM44/2024-25/1070530868(1) dated 21/11/2024. You are requested to kindly allow us to withdraw the appeal. Through Shaman Jain Authorized Counsel