DELHI PRODUCTIVITY COUNCIL,DELHI vs. CIT (EXEMPTION), DELHI

PDF · subscribers
ITA 2760/DEL/2022Status: DisposedITAT Delhi07 June 20232 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request for withdrawal of the appeals. Consequently, both appeals were dismissed as withdrawn.

What were the facts?

The assessee filed two appeals against orders rejecting their applications for registration under sections 12A and 80G of the Income Tax Act. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the assessee's appeals against the rejection of registration under sections 12A and 80G should be dismissed as withdrawn upon their request.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘B’ BENCH, NEW DELHI

Before: SHRI N.K. BILLAIYA, & SHRI ANUBHAV SHARMA

Hearing: 07.06.2023Pronounced: 07.06.2023

PER N. K. BILLAIYA, ACCOUNTANT MEMBER :

1.

These two separate appeals by the assessee are preferred against the two separate orders of the Commissioner of Income Tax (Exemption), Delhi dated 30.09.2022 rejecting the application for registration u/s 12A of the Act and 80G of the Act respectively.

2.

The assessee moved an application in both the appeals requesting for withdrawal of impugned appeals. Noting the contents of the applications, both the appeals are dismissed as withdrawn.

3.

In the result, both the appeals of assessee are dismissed.

The order is pronounced in the open court on 07.06.2023

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →