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Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI
Before: SHRI CHANDRA MOHAN GARG & SHRI M BALAGANESH
Assessee by Shri Atrey G C, Advocate Revenue by Shri Mukesh Kumar Jha, CIT DR सुनवाईक�तारीख/ Date of hearing: 05.09.2023 05.09.2023 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.M. GARG, J.M.
This appeal has been filed by the Assessee against the order of Commissioner of Income Tax (Exemptions), Chandigarh dated 16.03.2023 for the AY 2022-23.
The Ld. Counsel of assessee submitted copy of order of ITAT ‘Delhi’ Bench dated 14.07.2023 in assessee’s own appeal i.e. and submitted that the Tribunal has directed the Ld.CIT(E) to grant registration u/s 12AA of the Act to the appellant.
Therefore, the assessee does not want to press the extent appeal.
The Ld. CIT-DR did not object to the prayer of the Ld. Counsel of assessee.
On careful consideration of submissions from the order of the Tribunal dated 12.07.2023 (supra), we observe that the Ld. CIT(E) has been directed to grant registration u/s 12AA of the Act to the assessee after considering the totality of facts and circumstances.
The Ld. CIT-DR has also agreed to the said factual position and directions of the Tribunal given in the said order.
In view of the above, the assessee is allowed to withdraw its appeal with a liberty to file it again, if it is found necessary in the future time.
In the result, the appeal of the assessee is dismissed as withdrawn with the liberty as directed above.
Order pronounced in the open court on 05.09.2023