SOCIETY FOR THE REHABILITATION OF PARAPLEGICS,NAVI MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI, MUMBAI

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ITA 5866/MUM/2026Status: DisposedITAT Mumbai02 September 2026AY 2026-272 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the appeal to be withdrawn as the grievance of the appellant stood redressed by the subsequent order of the CIT(Exemption).

What were the facts?

The appellant-trust challenged the CIT(Exemption)'s refusal to renew its registration under Section 12AB. Subsequently, the CIT(Exemption) granted renewal of registration under both Section 80G and 12AB.

What were the issues?

Whether the appeal is to be withdrawn when the assessee's grievance has been resolved by a subsequent order.

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 BENCH “G”, MUMBAI

Before: JUSTICE (RETD.) C.V. BHADANG & SHRI PRABHASH SHANKAR

For Appellant: Shri Hitesh Trivedi
For Respondent: Shri Basavraj Hiremath, CIT-DR
Hearing: 02/09/2026Pronounced: 02/09/2026

PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT :

The appellant-trust has challenged the refusal by the learned CIT(Exemption) to renew the registration of the appellant under Section 12AB of the Income Tax Act, 1961 (‘Act’ for short) vide order dated 01.03.2026.

2.

Today, an application is filed stating that the learned CIT(Exemption) has granted renewal of registration both under Section 80G and 12AB of the Act vide order dated 05.08.2026. In that view of the matter, the appeal is sought to be withdrawn.

2 ITA No. 5866/MUM/2026 Society for the Rehabilitation of Paraplegics 3. We have heard parties. The learned AR, on instructions, seeks leave to withdraw the appeal as the grievance of the appellant stands redressed. In such circumstances, the appeal is disposed of as withdrawn.

Order pronounced in the open court on 02.09.2026.

Sd/- Sd/- (PRABHASH SHANKAR) (JUSTICE (RETD.) C.V. BHADANG) ACCOUNTANT MEMBER PRESIDENT Mumbai; Dated : 02.09.2026 SSL

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The PCIT/CIT concerned 4. DR, ITAT, Mumbai 5. Guard File. BY ORDER, //True Copy//

(Assistant Registrar) ITAT, Mumbai

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