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Facts
M/s. Smrithi Charitable Trust initially filed an appeal against the Commissioner of Income Tax (Exemption)'s order dated 27/03/2024, which rejected its application for final registration under Section 12A(1)(AC)(iii) for A.Y. 2024-25. The Trust had previously obtained provisional registration under Section 12A(1)(AC).
Held
Subsequently, the Commissioner of Income Tax (Exemption) granted the Trust regular registration under Section 12AB(1)(b) on 04.12.2024, effective from A.Y. 2022-23 to 2026-27. Consequently, the Trust informed the Tribunal that its appeal had become infructuous and sought to withdraw it. The Tribunal, with no objection from the Revenue, dismissed the appeal as withdrawn.
Key Issues
Whether an appeal challenging the rejection of final registration by the CIT(E) becomes infructuous and warrants withdrawal upon the subsequent grant of regular registration by the same authority.
Sections Cited
12A(1)(AC), 12A(1)(AC)(iii), 12AB(1)(b), 10AC, 10AB, 10B
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Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN
Before: SHRI INTURI RAMA RAO & SHRI SOUNDARARAJAN K.
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of the Ld.CIT(E), Kochi dated 27/03/2024 in respect of the A.Y. 2024-25.
The assessee sent the above request letter for withdrawing the appeal filed by them before this Tribunal in and submitted that the appeal of the assessee may be dismissed as withdrawn.
4. We heard Ld D.R, who did not object to the prayer of the assessee. We have perused the said letter and recorded the request made by the assessee and dismiss the appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 21st February, 2025.