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Facts
The assessee filed an appeal against an order of the Ld. CIT(A) dated 13.12.2023. During the hearing, the assessee's counsel submitted that another application for registration under section 80G(5) of the Income-tax Act had already been allowed and requested to withdraw the present appeal.
Held
The Tribunal accepted the request to withdraw the appeal, noting that the assessee had secured the desired registration. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
Whether an appeal against a CIT(A) order should be dismissed as withdrawn when the assessee has subsequently obtained the desired registration under section 80G(5) of the Income-tax Act.
Sections Cited
80G(5)
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
Order
: 07.11.2024 O R D E R
PER S.RIFAUR RAHMAN,AM:
The appeal has been filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(A)”, for short] dated 13.12.2023.
At the time of hearing, ld. AR for the assessee submitted that assessee has made another application for registration u/s 80G (5) of the Income-tax Act which was allowed to the assessee. Hence, he requested before us to withdraw this appeal and also submitted an application for withdrawal dated 07.11.2024.
3. In view of the request made by the ld. AR for the assessee for withdrawal of the appeal, we allow to withdraw the same and accordingly, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on this 7th day of November, 2024.