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Facts
Two assessees challenged the rejection of their applications for registration under Section 12AB(1)(b) of the IT Act, 1961, by the CIT(E) for AY 2022-23. However, the assessees had previously withdrawn their applications before the CIT(E) via email, stating they were not yet registered under the RPT Act, 1959.
Held
The Tribunal noted that the assessees had withdrawn their registration applications before the CIT(E). Consequently, the appeals filed before the Tribunal were deemed not maintainable and were dismissed.
Key Issues
The key legal issue was whether appeals against the rejection of registration applications under Section 12AB were maintainable when the original applications had been withdrawn by the assessees themselves.
Sections Cited
Section 12AB(1)(b)
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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
ORDER DR. MITHA LAL MEENA, A.M.: These two appeals are filed by assessees against the separate order of Ld. Commissioner of Income Tax, Exemption [hereinafter referred to as CIT(E)]
Assessment Year: 2022-23 Jaipur even dated 24.02.2024 with respect to Assessment Year 2022-23 challenging therein rejection of their applications for registration u/s 12AB(1)(b) of the IT Act, 1961.
None appear for the assessees however, the ld. DR for the Department has stated at the bar that these two appeals stands withdrawn before the ld. CIT(E) through e-mail applications even dated 14.02.2024 filed by these assessees stating as under:
“...........Registration proceeding u/s 12A is under consideration for the society. But, the society is not registered yet under RPT Act, 1959, hence we are hereby withdrawing the registration application.”
The Ld. DR has argued that since the application for registration u/s 12AB has been dismissed as withdrawn by the Ld. CIT(E). The present appeals are not maintainable before the Hon’ble Tribunal. Accordingly, he pleaded that the appeals may be dismissed as not maintainable.
Admittedly, both these appellant societies have made a written request before the Ld. CIT(E) for withdrawing the application for registration through aforesaid e-mail application dated 14.02.2024 for registration u/s 12AB.
Accordingly, both these appeals filed by the assessees would liable to be dismissed as not maintainable.
Order pronounced in the open court on 17/02/2026.