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Judgment
Per Kavitha Rajagopal, JM:
The captioned appeals are filed by the assessee, challenging the orders of the Learned Principal Commissioner of Income Tax (Appeals) [‘Ld. PCIT’ for short], passed u/ss. 12A(1)(ac)(vi)(B)250 and 80G(5)(iv)(B), respectively, of the Income Tax Act, 1961 (‘the Act', for short), pertaining to the Assessment Year (‘A.Y.’ for short) 2025-26.
At the time of hearing, the Ld. AR for the assessee, vide his letter dated 30.09.2026, submitted that under the instructions of the assessee, he wants to withdraw the above two appeals. A letter of the assessee dated 29.09.2026 to this effect was also enclosed along with the letter of the Ld. Counsel.
The ld. DR has no objection to the withdrawing of its appeals by the assessee.
In view of the above submission of the assessee’s counsel, we permit the assessee to withdraw its appeals.
In the result, the appeals of the assessee are dismissed as withdrawn.