2023 (10) TMI 973 - AT - Income Tax

Exemption u/s 11 - rejection of u/s 12A - date of filing the application for fresh registration under Form 10A was extended till 25.11.2022 - HELD THAT - An application dated 16.10.2023 stating therein that the appellant trust has filed the application for fresh registration on 29.09.2022 by resorting to Circular No. 22 of 2022 dated 01.11.2022 vide which the date of filing the application for fresh registration under Form 10A was extended till 25.11.2022. In view of the aforesaid circular, the appellant trust has filed an application in Form No. 10A and the registration of the trust u/s 12AA was granted to the trust in Form No. 10AC for the period of Assessment Year 2022-23 to 2026-27 on 21.07.2023. Accordingly, the appellant trust now does not want to pursue the matter further in the appeal filed before the Hon ble Bench, since the registration is granted to the trust for which the said appeal was preferred. Therefore, the appellant trust requested to withdraw the said appeal filed before the Tribunal by treating the said application as withdrawn.

Summary

Issues involved: Appeal against rejection of registration u/s 12AA of the Act.

The appeal was filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemptions), Jaipur dated 16.03.2023 challenging the rejection of registration u/s 12AA of the Act. The appellant trust filed an application for fresh registration on 29.09.2022, taking advantage of Circular No. 22 of 2022 dated 01.11.2022, which extended the deadline for filing such applications till 25.11.2022. Subsequently, the trust was granted registration u/s 12AA for the period of Assessment Year 2022-23 to 2026-27 on 21.07.2023. Consequently, the appellant trust decided to withdraw the appeal as the purpose of seeking registration had been fulfilled. The appeal was allowed to be withdrawn with no objection from the Ld. D.R. The appeal filed by the assessee was dismissed as withdrawn. The order was pronounced in the open court on 18.10.2023.