Lawuncle Chambers vs CIT(Exemption)

Per Raj Kumar Chauhan, Judicial Member:

The appeal of the assessee is dir ected against the order of ld. CIT(A)/ NFAC, Delhi dated 17.01.2026 u/s 80G of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein the ld. CIT(E) has dismissed the ap plication for registration 80G(5) of the Act on the ground o f non-comp liance with respect to the char itable nature of the objects and activity of the appellant. Further vide impugned order, the ld . CIT(E) has cancelled the provisional re gistration already granted to the appellant.

During the hearing, at the very outset, it is submitted that the assessee has filed inadvertently two ITAs and has already got relief sought through this appeal from the co-ordinate bench in ITA No. 673/Del/2026 order dated 29.04.2026. Hence, a request is made by the ld. AR for dismissal of the appeal as dismissed as withdrawn having become infructuous.

The ld. DR has no objection to the dismissal of the appeal as withdrawn.

In view of the submissio ns and the copy of the order of the ld. co-ordinate bench in ITA No. 673/Del/2026 (referred supra) having been placed on record, the appeal of the assessee is accordingly dismissed as withdrawn.

In the result, the appeal of the asse ssee is dismissed as withdrawn.