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Facts
The Dhariwal Foundation filed appeals against the denial of registration under section 12AB(1)(b)(ii) of the Income Tax Act and the denial of approval under section 80G of the Act.
Held
During the hearing, the counsel for the assessee submitted that the grievances related to the denial of registration and approval had been resolved, as both registration under section 12AB and approval under section 80G had since been granted. Consequently, the counsel requested to withdraw the appeals, which the Tribunal allowed, dismissing the appeals as withdrawn.
Key Issues
Whether the denial of registration under Section 12AB(1)(b)(ii) and approval under Section 80G of the Income Tax Act was justified, and whether appeals can be withdrawn if the underlying grievance is resolved.
Sections Cited
Section 12AB(1)(b)(ii) of the Income Tax Act, Section 80G of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B” DELHI
Before: SHRI PRADIP KUMAR KEDIA & SHRI YOGESH KUMAR US
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER & 685/Del/2024 Assessment Year : N.A. Dhariwal Foundation Vs. The Commissioner of Income Tax D-696, FF, Chittaranjan Park, (Exemption) Alaknanda, Nehru Place, New Delhi South Delhi, New Delhi – 110 019 TAN/PAN: AADTD 8813 H (Appellant) (Respondent) Applicant by: Shri Ranjan Chopra, C.A. Respondent by: Shri Surender Pal, CIT-D.R. Date of hearing: 10 10 2024 Date of pronouncement: 10 10 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.:
The captioned appeal in relate to registration of assessee trust under section 12AB(1)(b)(ii) of the Act and appeal in ITA No.685/Del/2024 relate to approval under section 80G of the Act.
When the matter was called for hearing, the learned Counsel, Shri Ranjan Chopra, C.A. submitted at the outset that the assessee trust is no longer aggrieved by the denial of registration under section 12AB of the Act and denial of approval under section 80G of the Act appealed against. The grievance of the assessee has since been resolved and the registration and approval under the relevant provisions have since been granted. The learned Counsel thus sought withdrawal of the appeal in the absence of any subsisting grievance. & 685Del/2024 2 Dhariwal Foundation vs. CIT A.Y. N.A.
In the light of submissions made on behalf of the assessee seeking withdrawal of the appeal, captioned appeals are dismissed as withdrawn.
Order pronounced in the open Court on 10/10/2024.