A. Mohan Alankamony:— These two appeals by the same assessee are preferred aggrieved of the different orders of the learned DIT (Exemptions), Ahmedabad in (i) appeal No. DIT(E)/AHD/12AA/169/2012–13 dated 29-01-2013 passed u/s 12AA and (ii) DIT(E)/80G(5)/233/2012–13 dated 04-02-2013 passed u/s 80G (5) of the Income Tax Act, 1961, challenging rejection of application u/s 12AA and rejection of approval u/s 80G (5) of the Act.
2. At the beginning of hearing the learned AR of the assessee pointed out the letter submitted by the assessee before the Tribunal dated 01-06-2013 wherein a prayer was made to withdraw the appeals filed by the assessee and pleaded that the assessee may be permitted to withdraw the appeals. The content of the assessee's aforesaid letter is reproduced herein below for reference:
“The applications for fresh registration along with the necessary modifications were called by the DIT)(E), Ahmedabad and accordingly the Trust had filed an sic. a fresh application for Registration on 30.03.2013/17.05.2013 which has been duly accepted by the DIT(E), Ahmedabad and Registration Certificate having No. DIT (E)/AHD/12AA/SSMMMDST/332/2013–14 dated 28.05.2013.DIT (E)/AHD/80G (5)/SSMMMDST/185/2013–14 dated 28.05.2013 has been granted to the Trust.
The hearing of the Appeal is fixed on 18.06.2013 However, there remains no ground of appeal pending as all the Registration Certificate has been granted by the DIT (E), Ahmedabad. Copy of the said order is enclosed herewith.”
3. The learned DR conceded to the request of the learned AR.
4. We have heard the rival submissions and carefully perused the materials on record. From the contents of the letter submitted by the assessee and prayer of the learned AR, it is apparent that the assessee has now no grievance against the revenue, since the learned DIT (Exemption) had resolved the issue of the assessee. Therefore, we hereby permit the assessee to withdraw its appeals.
5. In the result, the appeals filed by the assessee are dismissed as withdrawn.
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