M/S. KLG EDUCATIONAL SOCIETY,NEW DELHI vs. CIT (EXEMPTIONS), LUCKNOW

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ITA 2987/DEL/2017Status: DisposedITAT Delhi06 December 20172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn since the assessee no longer wished to pursue it.

What were the facts?

The assessee filed an appeal against the rejection of its registration application under Section 12A of the Income Tax Act. During the hearing, the assessee requested to withdraw the appeal as a fresh application for registration under Section 12AA had been filed and allowed by the CIT(Exemption).

What were the issues?

Whether the assessee should be allowed to withdraw its appeal against the rejection of registration, given that the issue has become infructuous due to a fresh registration being granted.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”, NEW DELHI

Before: SHRI R. K. PANDA & SHRI KULDIP SINGH

For Appellant: Ms. Prachi Kohli, Adv
For Respondent: Shri Amit Jain, Sr. DR

O R D E R

PER R. K. PANDA, AM :

1.

This appeal filed by the assessee is directed against the order dated 27.10.2015 passed u/s 12AA(1)(b)(ii) rejecting the registration sought by the assessee u/s 12A of the I.T. Act.

2.

Ld. counsel for the assessee at the time of hearing filed an application requesting permission of the Bench to withdraw the appeal filed by the assessee on the ground that the assessee had filed a fresh application for registration u/s 12AA of the I.T. Act and the ld. CIT(Exemption), Lucknow has already allowed the registration. Therefore, the assessee does not want to pursue the present appeal.

3.

In absence of any objection from the side of the ld. DR, the request of the assessee seeking permission of the Bench to withdraw the appeal filed by it is accepted. The appeal filed by the assessee is accordingly dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court at the time of hearing itself i.e. on 06th day of December, 2017.

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