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Facts
The assessee filed an appeal against an order dated 02.02.2024. Subsequently, the assessee filed an application dated 27.05.2024 seeking withdrawal of the appeal.
Held
The assessee sought withdrawal of the appeal on the grounds that registration under section 80G of the Act was granted on 13.05.2024. The revenue did not raise any objection to the withdrawal.
Key Issues
Whether the appeal should be dismissed as withdrawn after the assessee obtained the required registration.
Sections Cited
80G, 11AA, 17A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the assessee against the order dated 02.02.2024, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) under Rule 2C or 11AA or 17A of the Income Tax Rules, 1962 (in short ‘the Rules’) for the A.Y. 2023-24.
The assessee by filing an application dated 27.05.2024 has sought withdrawal of this appeal being dismissed as withdrawn, on the ground that the assessee has already been granted registration under section 80G of the Act on 13.05.2024, in response to its application dated 06.05.2024, therefore this appeal may be dismissed as withdrawn.
The Ld. D.R. raised no objection.
In the result, the appeal filed by the assessee stands dismissed as withdrawn being infructuous.
Order pronounced in the open court on 28.06.2024.