PARIVARTAN WELFARE ASSOCIATION,PANCHKULA vs. CIT (EXEMPTION), CHANDIGARH

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ITA 425/CHANDI/2023Status: DisposedITAT Chandigarh22 May 2024AY 2022-23Bench: SHRI A.D. JAIN (Vice President), DR KRINWANT SAHAY (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to withdraw the appeal as the assessee had obtained the required registration. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the denial of registration under Section 12AB. Subsequently, the assessee was granted registration as per a CBDT circular.

What were the issues?

Whether the appeal filed against the denial of registration under Section 12AB is maintainable when registration has been subsequently granted.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH

Before: SHRI A.D. JAIN & DR KRINWANT SAHAY

For Appellant: CA राजव क ओर से/
For Respondent: Smt. Garima Singh, CIT DR
Hearing: 29.04.2024Pronounced: 30.04.2024

आदेश/Order Per Dr. Krinwant Sahay, A.M.:

1.

The appeal in this case has been filed by the Assessee against the order dated 22.05.2023 of the ld. CIT (Exemptions), Chandigarh, for the Assessment Year 2022-23, against the denial of Registration u/s 12AB, by the Commissioner of Income Tax (Exemptions).

2.

The ld. Counsel of the Assessee submitted that subsequently, in view of the CBDT Circular No. 6 of 2023 dated 24.05.2023, the 425-Chd-2023 –Parivartan Welfare Association, Panchkula 2 applicant has been granted Registration vide order dated 13.03.2024, therefore, the Counsel has filed a letter in which the prayer has been made to grant permission to withdraw the appeal in view of the fact that the appellant has been granted Registration u/s 12AB by the ld. CIT (Exemptions).

3.

The ld. DR has no objections to the request of the ld. Counsel of the Assessee.

4.

Accordingly, the permission is granted for the withdrawal of the appeal. 5. In the result, the appeal is dismissed as withdrawn. Order pronounced on 30.04.2024.

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