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Judgment
PER SUDHIR KUMAR JM:
The assessee preferred the appeal, challenging the order dated 27-11-2025 passed by Commissioner of Income Tax (Exemption) New Delhi.
The assessee has moved the application to withdraw this appeal. In the application the assessee has stated that during the pendency of this appeal the registration under section 12AB(1)(b) of the Income Tax Act, 1961 was granted by the Commissioner of Income Tax (Exemption) to the assessee. The grievance raised by the assessee no longer survives.
We have heard the parties and perused the material available on record. As per assessee the registration has already been granted under section 12AB91)(b) of the Income Tax, 1961 the appeal has come infructuous. The application filed by the assessee is liable to be allowed.
The application of the assessee is allowed and appeal is dismissed as withdrawn.
In the result the appeal of the assessee is dismissed as withdrawn.