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Facts
The assessee, Bluekare Foundation, filed two appeals against the Commissioner of Income Tax (Exemption), Delhi. The appeals concerned the rejection of its application for registration under Section 12A(1)(ac)(iii) and the rejection of its application for approval under Section 80G(5) of the Income Tax Act, 1961.
Held
During the hearing, the assessee's counsel filed an application requesting to withdraw both appeals, stating that the assessee had already obtained 12A registration and applied for fresh 80G registration. The Sr. DR had no objection to the withdrawal. Consequently, the Tribunal dismissed both appeals as withdrawn.
Key Issues
Rejection of application for registration under Section 12A(1)(ac)(iii) and rejection of application for approval under Section 80G(5) of the Income Tax Act, 1961.
Sections Cited
12A(1)(ac)(iii) of the Income Tax Act, 1961, 80G(5) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
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 Therefore, as the assessee wishes to withdraw these appeals, we dismiss these appeals as withdrawn.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