The appeals by Pradeep Patil against the Commissioner of Income Tax’s decisions rejecting the registration under sections 12A and 80G were consolidated into ITA No.2671/Del/2022. These sections are crucial for tax exemptions pertinent to charitable and non-profit entities.
The case was heard by the Income Tax Appellate Tribunal, Delhi ‘B’ Bench, where the appellant requested the withdrawal of the appeals concerning both sections.
The Tribunal, after reviewing the appellant’s request, dismissed the appeals as withdrawn. This dismissal highlights the procedural adherence and the appellant’s change in litigation strategy.
The withdrawal of these appeals underscores the challenges entities face in maintaining compliance with the evolving tax exemption requirements and the strategic decisions they must occasionally make in judicial proceedings.
This case exemplifies the procedural dynamics of withdrawal in appellate tribunals and its implications for applicants seeking tax exemptions under Indian Income Tax Law.
The final order was pronounced on June 7, 2023, formally dismissing the appeals.
Case Summary: Withdrawal of Appeals in ITA No.2671/Del/2022 – Pradeep Patil vs. ACIT, Circle-49(1)
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