SHRI PATIDAR SEVA SAMAJ,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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ITA 5148/MUM/2026Status: DisposedITAT Mumbai02 September 2026AY 2026-274 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 permitted the assessee to withdraw the appeal as the issue had been resolved by the subsequent renewal of registration.

What were the facts?

The assessee, a charitable trust, filed an appeal against the rejection of its application for renewal of registration under Section 12AB. Subsequently, the registration was renewed by the CIT, resolving the grievance.

What were the issues?

Whether the appeal is maintainable when the grievance has been resolved post-filing of the appeal.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI G.M. DOSS

Pronounced: 02/09/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned CIT(A)-Mumbai, dated 28.03.2026.

2.

Ld. Counsel for the assessee, at the outset, submitted a letter dated 18.08.2026 seeking permission to withdraw the present appeal and the contents of the letter are as under:

“1. The Appellant had filed the captioned appeal before the Hon'ble Income Tax Appellate Tribunal against the order dated 28.03.2026 passed by CIT(Exemptions), Mumbai for the captioned Assessment Year. 2. The appellant, a charitable trust, had vide application dated 28.08.2025 in Form 10AB, before the CIT (Exemptions), Mumbai sought the renewal of its Registration u/s 12AB. 3. The said application was rejected by the CIT (Exemptions), Mumbai vide order dated 28.03.2026 by a non-speaking order only with the remarks "Infructuous". 4. Against the said order dated 28.03.2026, the present appeal was filed by the appellant before this Hon'ble Tribunal. 5. Subsequent to the filing of the aforesaid appeal, the grievance of the Appellant has been duly resolved by the Department vide order dated 23.06.2026 whereby the Registration u/s 12AB of the Act has been renewed by the CIT (Exemptions), Mumbai upto AY 2036-37 and consequently no further dispute survives for adjudication before this Hon'ble Tribunal. 6. In view of the aforesaid circumstances, the Appellant respectfully seeks permission of the Hon'ble Tribunal to withdraw the captioned appeal. 7. The Appellant therefore humbly prays that the Hon'ble Tribunal may kindly permit the Appellant to withdraw the aforesaid appeal and dismiss the same as withdrawn. 8. The Appellant shall be grateful for the kind consideration of the Hon'ble Tribunal.”

3.

We have considered the submissions and perused the application seeking permission to withdrawn the appeal filed by the assessee. Since the assessee do not wish to prosecute the present appeal in view of the subsequent grant of registration by the learned Commissioner of Income Tax (Exemptions), we permit the assessee to withdraw the appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

2.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 02/09/2026

Sd/- Sd/-Sd/- Sd/- G.M. DOSS CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 02/09/2026 Prabhat Copy to:

SHRI PATIDAR SEVA SAMAJ 1 4TH AND 7TH Floor Navyug Niwas, Opp. Minerva Cinema, Grant Road, Mumbai, Maharashtra - 400026

CIT (Exemption) 601, 6th Floor, Cumballa Hill MTNL TE Building, Pedder Road, Dr. Gopalrao 2 Deshmukh Marg, Cumballa Hill, MUMBAI-400026, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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