SHRI JEEV DAYA GAU SEWA SAMITI,NAGAUR vs. CIT(EXEMPTION),, JAIPUR
Facts
The assessees, three trusts/societies, challenged the rejection of their applications for registration under section 12AB of the Income Tax Act by the CIT (Exemption). Subsequently, their counsel submitted separate applications to the ITAT for withdrawal of the captioned appeals.
Held
The Income Tax Appellate Tribunal acknowledged the assessees' applications for withdrawal of the appeals. Since the Ld. CIT DR had no objection to the withdrawal request, the Tribunal granted the request and dismissed all three appeals as withdrawn under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963.
Key Issues
Whether the applications for registration under Section 12AB of the Income Tax Act were rightly rejected by the CIT (Exemption), and if the assessees' request to withdraw their appeals should be granted.
Sections Cited
Section 12AB of the Income-tax Act, 1961, Rule 34(4) of Income Tax (Appellate Tribunal) Rules 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR.
Before: Shri Rajpal Yadav, Honble, & Dr. Mitha Lal Meena, Honble
Dr. Mitha Lal Meena, A.M.:
These appeals by the assessee are directed against the separate order of the Commissioner of Income Tax (Exemption), Jaipur (hereinafter referred to "the CIT Exemption"] challenging therein rejection of their application for registration under section 12AB of the Income Tax Act (In short 'the act').
At the outset, the learned Counsel of the assessee, Sh. Rajesh Kumar Bhawsinghka submitted separate application on 05.03.205, for withdrawal of the captioned appeals, stating therein identical facts that "However my client now visits to withdraw the sad appeal which is currently pending before your honourable bench." One of the applications filed in respect of ITA No.296 Jodh 2024 is reproduced for ready reference as under:
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