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Facts
The assessee, Sri Gaushala Raisingh Nagar, filed an appeal against the Ld. CIT(E)'s order dated 10.09.2024, which rejected its application for registration under Section 12AB of the Income Tax Act, 1961 for the Assessment Year 2024-25.
Held
The assessee's counsel requested to withdraw the appeal because the assessee had reapplied for registration and was subsequently granted registration under Section 12AB on 27.09.2025. The Ld. DR had no objection, and thus the appeal was dismissed as withdrawn.
Key Issues
The primary legal issue was the rejection of the assessee's application for registration under Section 12AB of the Income Tax Act, 1961. However, this issue became moot due to subsequent registration.
Sections Cited
Section 12AB
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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee against the order of the Ld. CIT(E), Jaipur dated 10.09.2024 for the Assessment Year 2024-25 challenging therein rejection of its application for registration u/s 12AB of the Income Tax Act, 1961.
At the time of hearing, the Ld. Counsel for the assessee has stated that he has been instructed by the appellant to withdraw the appeal as the assessee had reapplied for registration before the Ld. CIT(E) and it has been duly granted registration u/s 12AB vide order dated 27.09.2025. Accordingly, he has made a humble request to withdraw the instant appeal.
In the result, the instant appeal is dismissed.
Order pronounced in the open court on 17/02/2026.