ITA No.2289/Del/2024

Parties Involved

Facts Summary

The assessee, Public Police Trust, filed an appeal against the order dated 11.03.2024 of the Commissioner of Income Tax (Exemption), Delhi, which rejected the application for registration under section 12A(1)(ac)(ii) of the Income-tax Act, 1961. During the hearing on 25.09.2024, the assessee requested to withdraw the appeal as they had applied for registration under the wrong sub-clause and now had an opportunity to reapply under the correct sub-clause due to the CBDT Circular No.7 dated 25.04.2024.…

Legal Issues

• 1. Whether the assessee can withdraw the appeal?

Judgment Outcome

Decided in favour of Assessee.

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