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Facts
The assessee's appeal was filed against an order dated 30.03.2024 by the CIT(Exemption), Jaipur, which rejected the assessee's application for registration/approval under section 80G(5) of the Income Tax Act, 1961. The assessee sought to withdraw the appeal during the hearing.
Held
The assessee, through their counsel, informed the tribunal that they wished to withdraw the appeal. The Departmental Representative did not object to the withdrawal. Therefore, the tribunal permitted the withdrawal of the appeal.
Key Issues
Whether the assessee's appeal against the rejection of 80G(5) approval should be permitted to be withdrawn.
Sections Cited
80G, 80G(5)
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Income Tax Appellate Tribunal, JAIPUR BENCHES “A” :: JAIPUR
Before: DR.S.SEETHALAKSHMI & DR. DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the assessee is against the order of ld.Commissioner of Income Tax(Exemption), Jaipur dated 30.03.2024 passed under section 80G of the Income Tax Act, 1961 rejecting the assessee’s application filed in Form No.10AB for approval under section 80G(5) of the Act. The assessee has raised the following grounds of appeal : “1. Gro1. The Impugned order u/s 80G(5) of the Act dated 30.03.2024 is bad in law and on facts, without providing adequate & reasonable opportunity of being heard, being without jurisdiction and for various other reasons and hence the same may kindly be quashed.und
2. The Ld. CIT(E) erred in law as well as on the facts of the case in rejecting the application for grant Registration/approval u/s 80G(5) and in not granting Registration/approval. Also erred in rejecting the application only on the grounds that the application was filed after the six month or delay. The rejection so made and refusal to grant Registration/approval u/s 80G(5) is contrary to the provisions of law and facts of the case. The same kindly be quashed.
3. That the impugned order so passed was in the contravention of the law prevalent at the relevant point of time and also on fact and hence may kindly be quashed. The ld. CIT(E) be directed to grant Registration/approval from the dated of application
4. The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing.” The appeal came up for hearing on 8th July, 2024. At the 2. time of hearing, Shri Sharwan Kumar Gupta – Advocate & Shri Ashok Kumar Gupta, Adv., appeared on behalf of the assessee and submitted that they do not want to pursue the present appeal, hence, the appeal may kindly be permitted to be withdrawn. They also filed following written submission :
Your honour in this case we have filed on 23.06.2024. Fresh application view of the CBDT Circular No.07/2024 dated 25th April, 2024. Hence, we withdraw this appeal. Sd/- Sharwan Kumar 08.07.2024 3. The ld.Departmental Representative(ld.DR) for the Revenue did not object for the withdrawal of the appeal by the assessee.
In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 8th July, 2024.