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Facts
The assessee, Paras Swayamsevi Sanstha, filed an appeal against the Commissioner of Income-Tax (Exemption)'s order dated 27.02.2024, which rejected its application for final approval under Section 80G of the Income-tax Act, 1961. During the proceedings, the assessee's authorized representative filed an application to withdraw the appeal.
Held
The Income Tax Appellate Tribunal noted that the Departmental Representative had no objection to the withdrawal. Consequently, the Tribunal allowed the assessee's request for withdrawal and dismissed the appeal.
Key Issues
The core issue was the rejection of the assessee's application for final approval under Section 80G. However, the Tribunal's decision centered on the procedural issue of allowing the assessee to withdraw its appeal.
Sections Cited
80G
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
आदेश/ O R D E R
Per Dinesh Mohan Sinha, JM:
The present appeal is filed by assessee challenging the order dated 27.02.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal by which the assessee’s application for grant of final approval u/s 80G of Income-tax Act, 1961 had been rejected.
Paras Swayamsevi Sanstha 2. Ld. AR for assessee has filed following application for withdrawal of this appeal:
Ld. DR for revenue does not have any objection if the withdrawal of appeal is permitted.
In view of above, this appeal is allowed to be withdrawn and dismissed therefore.
Paras Swayamsevi Sanstha 5. Resultantly, this appeal is dismissed.
Order pronounced by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 31/01/2025