YOGAKSHEM TRUST ,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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ITA 5378/MUM/2025Status: DisposedITAT Mumbai18 December 2025Bench: SMT. BEENA PILLAI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. It was clarified that the appeal was dismissed as withdrawn, not on merit, and the assessee is free to pursue other legal remedies.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) rejecting their application for approval under section 80G of the Act. During the hearing, the assessee's representative stated that they no longer wished to pursue the appeal and intended to file a fresh application under the amended provisions.

What were the issues?

Whether the assessee can withdraw the appeal after it has been filed and is pending before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘G’ BENCH: MUMBAI

Before: SMT. BEENA PILLAI & SHRI JAGADISH

For Appellant: Shri Nikhil Parmar, C.A
For Respondent: Shri Arun Kanti Datta, CIT DR
Hearing: 15.12.2025Pronounced: 18.12.2025

PER JAGADISH, A.M : Aforesaid appeal filed by the assessee against the order of Learned Commissioner of Income Tax (Exemptions), Mumbai [hereinafter “CIT(E)”] dated 25.06.2025 rejecting the application seeking approval u/s. 80G of the Act. 2. When the appeal was taken up for hearing, the Ld. AR of the assessee submitted that the assessee does not wish to pursue the present appeal and seeks permission to withdraw the same. It was Yogakshem Trust :- 2 -:

1.

submitted that the assessee proposes to file fresh application under the amended provision of section 80G(5) .

3.

The Ld. Departmental Representative (D.R), raised no objection to withdrawal of the appeal.

4. After considering the submission of the assessee and there being no objection from the Revenue, we permit the assessee to withdraw the appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

It is clarified that since the appeal is dismissed as withdrawn, we have not adjudicated the issue on merit, and the assessee shall be at liberty to pursue such remedies as may be available under law.

6.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 18th day of December, 2025 at Mumbai.

Sd/- Sd/-

(BEENA PILLAI) (JAGADISH) Judicial Member Accountant Member Mumbai, Dated: 18th December, 2025. Poonam Mirashi (Stenographer)

Copy of the order forwarded to: 1. Appellant 2. Respondent 3. The CIT Yogakshem Trust :- 3 -:

4.

The CIT (Appeals) 5. The DR, I.T.A.T.

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