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Facts
The assessee filed an appeal challenging an ex parte order from the CIT(E) regarding approval under Section 80G. The assessee had mistakenly quoted an incorrect section code in Form 10AB. A fresh application was filed with the correct code, leading to a request for withdrawal of the appeal.
Held
The assessee requested to withdraw the appeal after rectifying the error in Form 10AB by filing a fresh application. The Departmental Representative did not object to the withdrawal.
Key Issues
Whether the appeal can be withdrawn by the assessee to rectify a mistake in the original application for approval under Section 80G.
Sections Cited
80G, 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: Dr. Gopalrao Deshmukh Marg,
O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the ex parte order of the learned Commissioner of Income Tax (Exemptions) (‘ld.CIT(E) for short), pertaining to the Assessment Year (‘A.Y.’ for short) 2023-24.
The assessee has raised the following grounds of appeal:
The learned Commissioner of Income Tax (Exemptions) erred in rejecting your appellant’s application for approval u/s. 80G of the Income Tax Act, 1961 on the ground that it is non maintainable.
2. The learned Commissioner of Income Tax (Exemptions) was not justified in rejecting the application for approval u/s. 80G without affording an opportunity of being heard. 3. The learned Commissioner of Income Tax (Exemptions) ought to have decided the matter of approval u/s. 80G on merits of the case after providing an opportunity to the appellant trust to rectify the mistake of quoting incorrect section code in Form 10AB. 3. None appeared for and on behalf of the assessee on the date of hearing but the assessee had made a written submission vide letter dated 07.05.2024 requesting for withdrawal of the appeal filed against the rejection of application u/s.80G(5) by the ld. CIT(E) on the ground that (A.Y. 2023-24) Moharidevi Taparia Memorial Trust vs. CIT (Exemption) the assessee has selected the wrong section code (13 – clause (ii) instead of 14 – clause(iii). It is observed that since the assessee had filed a fresh application dated 16.01.2024 in Form 10AB rectifying the error the assessee seeks for withdrawal of the present appeal.
The learned Departmental Representative (ld. DR for short) for the Revenue did not object to the same.
Upon perusal of the records, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 28.06.2024.