SOCIETY FOR WELFARE OF MENTALLY HANDICAPPED,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 1102/JPR/2026Status: DisposedITAT Jaipur09 September 2026AY 2026-272 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee subsequently obtained the registration and approval. Therefore, the assessee requested to withdraw the appeals.

What were the facts?

The assessee's applications for registration under section 12AB and approval under section 80G(5) were rejected by the CIT(E). The assessee appealed this decision.

What were the issues?

Whether the appeals filed against the rejection of registration and approval are maintainable when the assessee has subsequently obtained the same.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER BENCH:

1.

These appeals by the assessee are directed against the order of the learned Commissioner of Income Tax (Exemptions) [hereinafter referred to as “CIT(E)”] dated 13.02.2026 who had rejected the applications of the assessee for registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and approval under section 80G(5) of the Act.

2.

The Authorized Representative for the assessee has filed an application for withdrawal of both these appeals since the assessee has been I.T.A No. 1102 1103-JPR-2026/JPR/2026 Page 2 Society for Welfare of Mentally Handicapped

granted the above-referred registration and t

The order continues below.

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