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Facts
The assessee, Shri Vaishya Vyyamshala AVM Gaushala, filed an appeal against the order of CIT(Exemptions) Chandigarh dated 08/05/2023 for AY 2023-24. The appeal stemmed from the cancellation of its registration due to alleged non-compliance with information requests after filing Form 12AB, with notices being sent primarily through the Income Tax Portal.
Held
During the hearing, the assessee submitted a letter to withdraw the appeal, stating that the CIT (Exemption) had since granted an opportunity to file a fresh Form 12AB, which the assessee had already availed. The Departmental Representative expressed no objection to this withdrawal request.
Key Issues
Withdrawal of appeal against cancellation of registration due to a subsequent opportunity provided by CIT (Exemption) to file a fresh Form 12AB.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH’ G’: NEW DELHI
ORDER PER YOGESH KUMAR U.S.JM:
This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Exemptions) Chandigarh [“Ld.
CIT(E)”, for short], dated 08/05/2023 for the Assessment Year 2023-24.
Shri Vaishya Vyyamshala AVM Gaushala 2. At the time of hearing, no one was present on behalf of the assessee, but a letter dated 30.04.2024 was filed by the assessee expressing the desire to withdraw the present appeal and dismissed the same as withdrawn which is reproduced as under:-
“ Dated 30/04/2024 To,
The Registrar, ITAT Bench-G, Lok Nayak Bhawan, New Delhi, Reg.: Appeal No. ITA2934/DEL/2023/2023-24. Your Honor, Sub.: SHRI VAISHYA VYAMSHALA AVM GAUSHALA. This case was adjourned for today, the Appeal was filed on the cancellation of Registration due to some information regarding the Society was asked for in response of the Form 12AB of 1.T. filed for regular registration of the Society. After filing the Form 12AB, the department gave the different dates to comply the requirements. But he appellant could not provide the reply as the notices were sent on the Income tax Portal not on e-mail or physical. The registration was cancelled by the CIT Exemption, Chandigarh.
Now the CIT Exemption has given the opportunity to file the fresh Form 12AB. The appellant filed the Form 12AB. Our appeal was to provide opportunity to hear the case of Form 12AB so that the appellant can file the required information.
Shri Vaishya Vyyamshala AVM Gaushala Now the Department has offered opportunity to file the Form 12AB.
Therefore, we withdraw our appeal against the cancellation of registration.
Thanking you.”
The Ld. CIT Ld. Departmental Representative for Revenue expressed no objection against withdrawal of the appeal by the assessee.
In view of the foregoing this appeal filed by the assessee is dismissed as withdrawn.