KISHAN BABA GHO SEWA SAMITI ,NAGAUR vs. CIT(EXEMPTION),, JAIPUR
Facts
Three assessees filed appeals against the Commissioner of Income Tax (Exemption)'s order rejecting their application for registration under section 12AB of the Income Tax Act. During the hearing, the assessees' counsel submitted an application requesting to withdraw all the appeals.
Held
The tribunal noted the assessees' request to withdraw the appeals and that the CIT DR had no objection. Consequently, all three appeals were dismissed as withdrawn.
Key Issues
Whether the appeals challenging the rejection of registration under section 12AB should be allowed to be withdrawn by the assessee.
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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