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Facts
The assessee filed appeals against orders granting provisional registration u/s.12A and provisional recognition u/s.80G of the Income Tax Act. The assessee later filed a petition to withdraw both appeals.
Held
The Tribunal noted that the assessee had already received relief by the condonation of delay in filing the applications. Therefore, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals filed by the assessee for withdrawal should be allowed?
Sections Cited
12A, 80G
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI S.S. VISWANETHRA RAVI & SHRI S. R. RAGHUNATHA
O R D E R
PER S. R. RAGHUNATHA, AM :
The present appeals are filed by the assessee against the orders dated 23.09.2021 and 30.04.2024 respectively passed by the CPC, Bengaluru, granting the provisional registration u/s.12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) from 2022-23 to 2024-25 and granting provisional recognition u/s.80G of the Act from 2025-26 to 2027-28.
The ld.AR for the assessee filed a petition dated 18.02.2026 for withdrawal of both the appeals prayed for permitting to withdraw both the appeals.
We have perused the petition filed by the ld.AR for the assessee and find that the assessee has already been given a relief by condoning the delay by the ld.CIT(E) in filing the application for registration u/s.12A and recognition u/s.80G of the Act. We therefore, dismiss both the appeals filed by the assessee as withdrawn. Ordered accordingly.
In the result, both the appeals filed by the assessee are dismissed. Order pronounced in the open court on 17th March, 2026 at Chennai.