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Facts
The assessee filed an appeal against an order of the CIT(Exemption) passed under Section 12AB(1)(b)(ii) of the Income Tax Act, 1961. Subsequently, the CIT(Exemption) granted registration under Section 12AB to the assessee, rendering the initial appeal infructuous. The assessee therefore sought permission to withdraw the appeal, to which the Revenue's DR had no objection.
Held
The Tribunal noted that since the CIT(Exemption) had already allowed registration under Section 12AB, the assessee's appeal against a previous order for such registration had become infructuous. Given the application for withdrawal by the assessee and no objection from the Revenue, the Tribunal permitted the withdrawal and dismissed the appeal as withdrawn.
Key Issues
Whether an appeal against a CIT(Exemption) order becomes infructuous and should be dismissed as withdrawn when registration under Section 12AB is subsequently granted to the assessee.
Sections Cited
Section 12AB(1)(b)(ii), Section 12AB of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “E” DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRADIP KUMAR KEDIA
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Exemption), Delhi dated 25.04.2023 passed under Section 12AB(1)(b)(ii) of the Income Tax Act, 1961 (the Act).
None appeared on behalf of the assessee. However, an application for withdrawal of appeal has been filed by the General Secretary of the Trust- assessee wherein it has submitted as under:
“Respected Sir, The above mentioned appeal is fixed for hearing for 05-03-2024. In this regard, it is most humbly and respectfully submitted, for kind consideration and favourable action by your honour, as under: It is submitted that after filing of the captioned appeal, the Id. CIT has allowed registration u/s 12AB of the Income Tax Act, 1961 vide order, dated 22.12.2023, w.e.f. AY 2021-22, copy of the order is enclosed herewith. Therefore, the captioned appeal has become in-fructuous. Therefore, the Assessee seeks kind permission of the Hon'ble Bench to withdraw instant appeal. Thanking You,
I.T.A. No.1890/Del/2023 2 Yours Faithfully, For Maharaja Agrasain Aggarwal Ashram Trust (Haridwar) General Secretary Dated: 03.03.2024”
Per contra, the ld. DR for the Revenue submitted that he has no objection to such withdrawal application per se.
In the light of the aforesaid application by the General Secretary of the Trust-assessee for withdrawal of the appeal, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed in limine.
Order pronounced in the open Court on 05/03/2024