Facts
The assessee filed an appeal against the rejection order denying Registration under section 80G(5) of the Income Tax Act. The assessee Trust later submitted a letter stating they are withdrawing the present appeal because registration u/s. 80G(5) of the Act was granted on a fresh application.
Held
The Revenue's counsel had no objection to the withdrawal of the appeal. The Tribunal recorded the assessee's statement of withdrawal.
Key Issues
Whether the appeal filed by the assessee is to be dismissed as withdrawn due to the withdrawal application filed by the assessee.
Sections Cited
80G(5) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. Arjun Lal Saini & Shri T.R. Senthil Kumar
Samutkarsh Charitable CIT(Exemption), Trust Ahmedabad 92-92, Kamdhenu Vs Society-3, Anjar Kutch-370110 Gujarat PAN: ABFTS5380P (Respondent) (Appellant) Assessee Represented: Withdrawal Application Revenue Represented: Shri Sanjay Punglia, CIT-DR Date of hearing : 15-01-2025 Date of pronouncement : 16-01-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the Rejection order dated 13.03.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying Registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
At the outset, the assessee Trust vide letter dated 10-01-2025 submitted that they are withdrawing the present appeal, since A.Y. N.A. Page No 2 Samutkarsh Charitable Trust vs. CIT(E) registration u/s. 80G(5) of the Act was granted on a fresh application.
Ld. CIT-DR appearing for the Revenue has no objection in withdrawing the above appeal.
Recording the above statement, the appeal filed by the Assessee is hereby dismissed as withdrawn.