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Facts
The assessee filed two appeals against the Commissioner of Income Tax (Exemption)'s orders. The first appeal challenged the rejection of an application for registration under Section 12A(1)(ac)(iii), and the second appealed the rejection of an application for approval under Section 80G(5)(iii) of the Income Tax Act, 1961.
Held
The Tribunal allowed the assessee's request to withdraw both appeals. The assessee had already obtained registration under Section 12A(1)(ac)(iii) and applied for fresh approval under Section 80G, and the Revenue had no objection to the withdrawal.
Key Issues
Whether the appeals against the rejection of registration/approval applications should be dismissed as withdrawn, following the assessee's request due to subsequent registration and fresh application.
Sections Cited
Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, Section 80G(5)(iii) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI S RIFAUR RAHMAN,
These two appeals by the Assessee are arising out of two different orders of Commissioner of Income Tax (Exemption), Delhi, i.e., the first appeal is against the rejection of the application filed in Form 10AB for registration U/s 12A(1)(ac)(iii) of the Income Tax Act,1961 (hereinafter referred to as ‘the Act’) and the second appeal is against the rejection of the application in Form 10AB for approval
Page 1 of 3 .- 2284 & 2285/De/2024 Bluekare Foundation under clause (iii) of first proviso to sub-section (5) of Section 80G of the Act.
At the outset, the Ld. Counsel for the assessee filed an application dated 26.11.2024 requesting the Tribunal to allow the withdrawal of these appeals, as the assessee has already obtained registration U/s 12A(1)(ac)(iii) of the Act and has also applied for a fresh registration U/s 80G of the Act before CIT(E). Since the assessee wishes to withdraw these appeals, the Ld. Sr. DR has no objection to the same. Therefore, as the assessee wishes to withdraw these appeals, we dismiss these appeals as withdrawn.
In the result, both these appeals are dismissed.
Order pronounced in the Open Court on 18.12.2024