MOTHER EARTH FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

This is a batch of two appeals challenging the rejection of approval of the Trust u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (in short the 'Act') applied by the assessee in Form-10AB. For both the case, ld. A/R has filed letters before us requesting for allowing withdrawal of the two appeals. For the sake of convenience, the letter pertaining to is extracted as under: “This is to submit that in light of the Circular No. 7 of 2024 dated 25.4.2024 the appeal filed by the assessee against the order of the CIT (Exemption),