Trust Withdraws Appeal After Gaining Section 12AA Registration for 2022-2027; No Objection from Departmental Representative

The appellant trust's appeal against the rejection of registration under section 12AA was dismissed as withdrawn by the Tribunal after the trust was granted registration for the assessment years 2022-23 to 2026-27. The appellant decided to withdraw the appeal since the registration purpose had been fulfilled. The withdrawal was allowed without objection from the Departmental Representative, and the order was pronounced on 18.10.2023.

---

---

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 The appeal was allowed to be withdrawn with no objection from the Ld. D.R. The appeal filed by the assessee was dismissed as withdrawn.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.

---