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Facts
The assessee filed appeals against the order of the CIT(E) concerning AY 2022-23. Subsequently, the assessee received a Restore and Reinstate of Registration/Approval Order from the CIT(E). Due to this development, the assessee filed a letter requesting the withdrawal of both appeals.
Held
The assessee requested to withdraw the appeals on the grounds that their registration was restored by the CIT(E). The tribunal acknowledged the withdrawal request.
Key Issues
Whether the appeals filed by the assessee should be dismissed as withdrawn given the subsequent restoration of registration by the CIT(E)?
Sections Cited
Section 80G(5), Section 12A(1)(ac)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI RAHUL CHAUDHARY, JM
Mangalam Charitable Foundation CIT(Exemption), Room No. 601, 6th Floor, C-1408, Akshar Aivario, Plot-76, Sector-27, Near Presentation Convent Cumbala Hill, MTNL TE School, Navi Mumbai, Nerul, Node- Vs. Building, Peder Road, Dr. III, S.O. Thane, Maharashtra-400706. Gopalrao Deshmukh Marg, PAN : AACTM4542A Cumballa Hill, Mumbai-400026. Appellant) : Respondent) Appellant/Assessee by : Shri Narendra Mangal, AR Revenue/Respondent by : Shri Nayanjyoti Nath, Sr. DR Date of Hearing : 24.07.2024 Date of Pronouncement 30.07.2024 : O R D E R Per Padmavathy S, AM: These appeals by the assessee are against the order of the Commissioner of Income Tax (Exemptions) [for short 'the CIT(E)] dated 10.09.2022 & 12.09.2022 for the AY 2022-23.
2 & 2655/Mum/2024 Mangalam Charitable Foundation 2. The assessee has filed a letter on 19.07.2024 withdrawing the above two appeals since the assessee has received Restore and Reinstate of registration from CIT(E). The relevant extract of the letter is given below:
Therefore, the above two appeals are dismissed as withdrawn.
Order pronounced in the open court on 30-07-2024.