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Facts
The assessee filed an appeal against the order of the CIT (Exemptions) passed under Section 12AB(I)(b)(ii) of the Income Tax Act. During the hearing, the assessee requested to withdraw the appeal.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, as the Ld. DR had no objections. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
The primary legal issue was the validity of the order passed by the CIT (Exemptions) under Section 12AB(I)(b)(ii), which became moot due to the assessee's withdrawal of the appeal.
Sections Cited
Section 12AB(I)(b)(ii)
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Income Tax Appellate Tribunal, PANAJI BENCH
Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALI
सुनवाई की तारीख/Date of Hearing 05.03.2026 घोषणा की तारीख/Date of Pronouncement 05.03.2026 ORDER
PER PAVAN KUMAR GADALE JM:
The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act.
At the time of hearing, the Ld.AR submitted that the assesse wants to withdraw the appeal and has filed a letter dated 02-03-2026 mentioning the withdrawal of the above
Juve AkhadaDnyan Vikas Saunstha.. appeal filed before the Hon’ble Tribunal and the Ld. DR has no objections. Accordingly, the appeal filed by the assesse is treated as withdrawn and is dismissed. Order pronounced in the open court on 05.03.2026.