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Facts
The assessee filed an appeal against the order of the CIT(E) rejecting their application for registration under Section 12AB. It was submitted that two appeals were inadvertently filed against the same order.
Held
The Tribunal noted that one appeal had been fixed before another bench and the hearing was adjourned. The assessee requested to withdraw the present appeal, which was permitted.
Key Issues
Whether the assessee should be allowed to withdraw the appeal filed due to inadvertent duplication.
Sections Cited
12AB
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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA
This appeal has been preferred by the assessee against order dated 30.09.2024, passed by the Commission of Income Tax (Exemption) (CIT(E)) rejecting the application of the assessee for registration under section 12AB of the Income Tax Act, 1961.
At the outset, the Ld. Authorized Representative for the assessee submitted that inadvertently two appeals against the impugned order of the Ld. CIT(E) were filed by the assessee. It was further submitted that one appeal, bearing was fixed for hearing before the ‘A’ Bench and the other appeal, bearing was fixed before ‘A Bench. It was also submitted that the hearing of appeal in fixed before the ‘A’ Bench, had been adjourned and that therefore, the present appeal in ITA No.80/LKW/2025 may be treated as withdrawn.
Learned Sr. D.R. had no objection.
Accordingly, we permit the assessee to withdraw the present appeal.
In the result, appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 28/04/2025.