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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 26.09.2025 by Ld. Commissioner of Income Tax (Exemption), Delhi [“Ld.CIT(A)”] against the rejection of registration passed u/s 80G the Income Tax Act, 1961 [“the Act”] pertaining to Assessment Year 2023-24.
It is submitted that a letter dated 20.04.2026 filed by Shri Pradeep Sharma is also placed on record. For the same, the relevant contents of the letter are reproduced as under:-
“The above noted appeal is fixed for hearing before the Hon'ble 'E' Bench on Tuesday Le. 21th April, 2026. In this connection, it is most respectfully submitted before your honour that the present appeal pertains to the rejection of registration under Section 80G of the Income-tax Act, 1961. It is submitted that subsequent to the filing of the present appeal, the Appellant has made a fresh application for grant of approval under Section 80G of the Act before the Ld. Commissioner of Income-tax (Exemption). Pursuant thereto, the Ld. CIT(Exemption) has granted approval under Section 80G of the Act to the Appellant, thereby rendering the grievance raised in the present appeal infructuous. The copy of the consent letter for withdrawal of the appeal, as issued by the client, along with the approval under Section 80G attached herewith for your kind perusal. Under these circumstances, it is prayed that the aforesaid appeal may kindly be allowed to be withdrawn and necessary order may kindly be passed in this regard. The inconvenience caused to your honour is sincerely regretted.”
Ld. CIT DR for the Revenue has no objection in this regard.
We have heard the contention of both the parties and perused the material available on record. In view of the prayer made vide letter dated 20.04.2026, ITA No.7391/Del/2025 [Assessment Year 2023-24] in the case of “Shriram Scientific & Industrial Research Foundation” is permitted to be withdrawn. Hence, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.