Facts
The assessee filed an appeal against an order for AY 2024-25. The assessee's counsel requested to withdraw the appeal via letter. This request was made because the CIT(E) had allowed the application for regular registration u/s 12A.
Held
The assessee's counsel requested to withdraw the appeal. The reason provided was that the CIT(E) had granted the certificate for regular registration under section 12A.
Key Issues
Whether the appeal filed by the assessee should be dismissed as withdrawn.
Sections Cited
12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH ‘A’, MUMBAI
Before: SHRI AMARJIT SINGH, HON’BLE & SHRI ANIKESH BANERJEE, HON’BLE
The present appeal filed by the assessee is directed against the order dated 05.12.2023 for Assessment Year 2024-25.
2 The ld. Counsel vide letter dated 11.07.2024 requested to withdraw the appeal filed on the ground that ld. CIT(E) had allowed the application for granting certificate for regular registration u/s 12A for the period from A.Y. 2022-23 to 2026-27 in view of the circular issued by the CBDT vide which date of submission of application was extended upto 30.06.2024. Accordingly, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 27.08.2024