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Facts
The assessee, Voluntary Medicare Society, appealed against the CIT(E)'s order cancelling its application for registration under section 80G(5)(iv)(B) of the Income Tax Act. During the hearing, the assessee's representative submitted an application stating that the assessee had subsequently been granted registration under section 80G and requested to withdraw the current appeal.
Held
The Learned D.R. confirmed having no objection to the withdrawal of the appeal. Consequently, the Tribunal permitted the assessee to withdraw its appeal, and the appeal was dismissed as withdrawn.
Key Issues
Whether to permit the withdrawal of an appeal challenging the cancellation of 80G registration, given that the assessee has subsequently obtained fresh 80G registration.
Sections Cited
80G, 80G(5)(iv)(B)
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. UDAYAN DAS GUPTA & SH. BRAJESH KUMAR SINGH
ORDER Per: Brajesh Kumar Singh, AM: This is an appeal filed by the assessee against the order of Ld. CIT (E) dated 11/11/2024 cancelling the application of the assessee for registration u/s 80G(5)(iv)(B) of the Income Tax Act.
At the very outset, the ld. A. R. submitted an application informing that the assessee has been granted registration u/s 80G of the Act by the ld. CIT(E) and therefore, requested the Bench to grant permission to withdraw the present appeal.
Learned D. R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 27.05.2025