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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CIT DR had no objection to the withdrawal request, the Tribunal granted the request and dismissed all three appeals as withdrawn under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963.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
ORDER 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 Jodh 2024 is reproduced for ready reference as under:
To, The Assistant Registrar Income Tax Appellate Tribunal Jodhpur Sir, Sub: Withdrawal of Income Tax Appeal. Ref: Appeal No. ITA 296/JOD11/2024 Respected Sir, With reference to the above-mentioned appeal, I have been instructed by my client to submit as follows:
Being aggrieved by the impugned rejection order passed by the CIT (Exemption), Jaipur, under Section 12AB of the Income-tax Act, 1961, the appellant institute had preferred an appeal before the Hon'ble ITAT. However, my client now wishes to withdraw the said appeal, which is currently pending before your Hon'ble Bench.
Accordingly, this letter may kindly be considered as my client's formal application for the withdrawal of the above mentioned appeal.
In light of the above, I respectfully request your Hon'ble Bench to allow the withdrawal and pass the necessary order granting the same.
I shall remain ever grateful for this act of kindness.
Thanking You, Yours sincerely, (Rajesh Kumar Bhawsinghka) For Shree Jeev Daya Gau Seva Samiti
The Ld. CIT DR has no objection to the request of the AR.
Accordingly, all these three appeals in 297 and 298/Jodh/2024 are dismissed as withdrawn.
Order pronounced on 17/03/2025 under Rule 34(4) of Income Tax (Appellate Tribunal) Rules 1963.