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Facts
The assessee-trust filed an application for registration under section 80G(5) with the CIT(E), which was rejected. The assessee appealed this rejection. Subsequently, the assessee filed a fresh application for registration under section 80G(5) which has been allowed.
Held
The assessee's counsel requested to withdraw the appeal as a fresh 80G(5) registration has been granted and is in force. The Revenue had no objection to the withdrawal.
Key Issues
Whether the appeal against the denial of approval under section 80G(5)(iv)(B) of the Income-tax Act, 1961, can be withdrawn in light of a fresh approval being granted.
Sections Cited
80G(5)(iv)(B), 80G(5), 80G
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Before: SHRI DINESH MOHAN SINHA & SHRI BIJAYANANDA PRUSETH
आदेश / O R D E R
PER BIJAYANANDA PRUSETH, AM:
This appeal by the assessee is directed against the order passed by the Commissioner of Income-tax(Exemption), Ahmedabad [in short, ‘CIT(E)’], vide order dated 05.03.2025, wherein, the CIT(E) has denied the approval under section 80G(5)(iv)(B) of the Income-tax Act, 1961 and application filed by the assessee-trust in Form No.10AB, u/s 80G(5) of the Act was rejected by Ld.CIT(E) as non-maintainable.
The grounds of appeal
raised by the assessee are as follows:
1. Under the facts and circumstances of the case and in law Learned CIT, Exemptions has erred in denying the approval to the assessee under clause(iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act 1961.