NAYI PEHAL WELFARE SOCIETY,PANIPAT vs. CIT(E), CHANDIGARH

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ITA 597/CHANDI/2023Status: DisposedITAT Chandigarh23 April 2024Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. This was based on the assessee being granted registration under section 12AB(1)(b) after the appeal was filed.

What were the facts?

The assessee filed an appeal against an order of the CIT Exemptions. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether an appeal filed by an assessee can be withdrawn if the underlying issue has been resolved by subsequent events, such as obtaining registration.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Order PER PARESH M. JOSHI, J.M. : This is an appeal by the Assessee against the order of the Ld. CIT Exemptions, Chandigarh dt. 23/01/2023. 2. During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw the appeal, contents of which reads as under:

1.

Reg: M/s Nayi Pehal Welfare Society 97 Basant Nagar JK Public School Panipat 132102 Haryana [PAN: AACAN5829K] [ITA No 597/CHANDI/2023] Sub: Request for withdrawal of appeal filed on 29.09.2023 [ITA No 597/CHANDI/2023] This is in regard to appeal filed against the order passed by Hon'ble CIT (Exemptions) in Form No 10AD on 23.01.2023 having ITA No [ITA No 597/CHANDI/2023]. It is pertinent to mention here that the assessee wishes to withdraw the aforesaid appeal in view of the fact that the appellant has been granted registration u/s 12AB(l)(b) vide form 10AD dated 15.03.2024 [The copy of the order approving registration is being enclosed herewith for your ready reference]. The said registration has been granted in effect of circular No 6/2023 issued by the CBDT on 24.05.2023. Hence, keeping in view the facts of assessee having been granted registration your goodself is very kindly requested to accept the request for withdrawal of appeal.

3.

Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.

4.

We have heard the rival contention and perused the material available on the record. We find that the assessee requested to withdraw his appeal as he has been granted registration under section 12AB(1)(b) vide form 10AD dt. 15/03/2024. After considering the request so made by the assessee and hearing the Ld. DR the present appeal is dismissed as withdrawn.

5.

In the result, appeal of the Assessee is dismissed as withdrawn.

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