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Facts
The assessee filed an appeal challenging the order of the CIT(E) rejecting their application for approval under section 80G. The grounds of appeal included rejection for being non-maintainable, lack of hearing opportunity, and not deciding on merits after offering an opportunity to rectify a mistake in Form 10AB.
Held
The assessee requested withdrawal of the appeal, and the Departmental Representative did not object. The Tribunal, upon hearing both sides, dismissed the appeal as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn upon the assessee's request, despite the grounds of appeal relating to the rejection of 80G approval.
Sections Cited
80G, 80G(5)
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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI B R BASKARAN, AM & MS. KAVITHA RAJAGOPAL, JM
O R D E R Per Kavitha Rajagopal, J M:
This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Exemptions), Mumbai (‘ld.CIT(E) for short) dated 05.12.2023 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 requesting for withdrawal of the appeal filed against the rejection order u/s.80G(5) passed by the CIT(E). not object to the same.
Upon hearing both the sides, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn.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.
Order pronounced in the open court on 14.06.2024.
Sd/- Sd/- (B R Baskaran) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 14.06.2024 Roshani, Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT - concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER,