AVALON RESEARCH FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI

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ITA 2334/DEL/2025Status: DisposedITAT Delhi17 September 2025Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the petition filed by the assessee seeking withdrawal of the appeals. The petition clearly stated that the appellant had decided not to pursue the appeals and requested that they be dismissed as withdrawn. The Tribunal found no impediment to allowing this request. Therefore, the Tribunal permitted the assessee to withdraw the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn. The operative direction was to dismiss the appeals as withdrawn. No issues were left undecided, as the appeals were disposed of based on the assessee's request.

What were the facts?

The assessee, Avalon Research Foundation, filed appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'A', against an order passed by the Commissioner of Income Tax (Exemption), Delhi, dated 03.06.2024. The appeals challenged the rejection of applications under Section 12AB(1)(b)(ii) and Section 80G(5) of the Income Tax Act, 1961. During the hearing on 15.09.2025, the assessee's counsel presented a petition seeking withdrawal of the appeals. The petition stated that the appellant had decided not to pursue the appeals after careful consideration and sought to withdraw them voluntarily, requesting the Tribunal to dismiss the appeals as withdrawn.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeals filed against the order of the Ld. CIT(Exemption), Delhi, dated 03.06.2024, which rejected the applications under Section 12AB(1)(b)(ii) and Section 80G(5) of the Act. Assessee's Contention: The assessee, through its counsel, filed a petition voluntarily seeking permission to withdraw the appeals. The petition stated that the appellant had decided not to pursue the appeals and requested that the appeals be dismissed as withdrawn. No specific legal arguments were presented for the withdrawal itself, other than the voluntary request. Revenue's Contention: The judgment does not record any specific arguments or contentions from the Revenue regarding the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD

For Appellant: Shri Naveen Kumar, Adv
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 15.09.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

1.

These appeals are filed by the Assessee against the order of the Ld. CIT(Exemption), Delhi dated 03.06.2024 passed u/s 12AB(1)(b)(ii) and 80G(5) of the Act.

2.

At the time of hearing, Ld. Counsel for the assessee filed the following petition requesting for withdrawal of appeals:

3.

In view of the above, we permit the Assessee to withdraw these appeals and accordingly these appeals filed by the Assessee are dismissed as withdrawn.

Order pronounced in the open court on 17/09/2025

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