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TMI Blog2024 (5) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii)) - HELD THAT:-During arguments the DR on behalf of the revenue did not oppose the application for withdrawal of the present appeal. We have considered the rival submissions and also gone through the contents of the withdrawal application. It is evident that the said withdrawal application has been filed on the basis of circular dated 25.04.2024 issued by the CBDT bearing circular no. 7/2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed an application of the appellant under section 80G(5) by the impugned order. 2. The appellant has challenged the order and the following grounds: 1. "The learned commissioner of Income Tax (Exemptions) erred in rejecting your appellant's application for approval u/s. 80G of the Income Tax Act, 1961 on the ground that it is non-maintainable. 2. The learned commissioner of Income Tax (Exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the appellant selected a wrong section code (13-clause (ii) instead of 14 - clause (iii)). 4. We have heard the Ld. AR on behalf of the appellant and Ld. DR on behalf of the respondent. During arguments the Ld. AR pointed out that the appellant has already filed an application on 07.05.2024 seeking withdrawal of the present appeal for the reasons mentioned in the application as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been furnished under the wrong section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e., 30.06.2024" The appellant has already filed on 15.1.2024 a fresh application in Form 10AB under the correct section code (14-clause (ii)) which is yet to be processed. (A copy of the fresh application in Form 10AB dated 11.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form 10A/10AB under Income Tax Act, 1961. In view of the submissions made by parties and the contents of the withdrawal application, the application for withdrawal of the appeal is allowed and the present appeal is accordingly dismissed as withdrawn.
6. In the result, appeal filed by the assessee is dismissed in above terms.
Order pronounced in the open court on 28.05.2024 X X X X Extracts X X X X X X X X Extracts X X X X
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