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Facts
The assessee filed an appeal challenging an order rejecting Form 10AC for AY 2022-23. The appeal was filed with a significant delay of 524 days. The assessee's representative withdrew the appeal as the department had already granted registration under section 12A of the Act.
Held
The assessee's representative indicated they did not wish to press the appeal due to the department granting registration under Section 12A. The Departmental Representative raised no objection to the withdrawal.
Key Issues
Dismissal of appeal due to delay and withdrawal by the assessee.
Sections Cited
12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRIK.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 22/01/2025 Date of Order – 27/01/2025
O R D E R PER V. DURGA RAO, J.M.
Captioned appeal by the assessee challenging the impugned order dated 30/09/2022, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”], for the assessment year 2022–23, rejecting the contents of Form no.10AC, furnished by the assessee.
When this appeal was called for hearing, the Registry has pointed out that there is a delay of 524 days in filing the present appeal by the assessee. However, the learned Authorised Representative appearing for the assessee by way of letter dated Nil, received by the Registry on 21/01/2025, submitted that he did not wish to press this appeal, as the Department has already granted registration under section 12A of the Act. On the other hand, the learned Departmental Representative has not raised any objection. Consequently, we deem it fit and appropriate to dismiss this appeal in limine.
2 Meditrina Social Welfare Foundation ITA no.278/Nag./2024
In the result, appeal filed by the assessee is dismissed in limine. Order pronounced in the open Court on 27/01/2025