STREE BAL SHAKTI TRUST,MUMBAI vs. ITO EXEM WARD 2(3), MUMBAI

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ITA 2591/MUM/2026Status: DisposedITAT Mumbai11 August 2026AY 2026-272 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 held that since the CIT(E) has granted the registration under Section 12AB and 80G in a subsequent order, the present appeals have become infructuous.

What were the facts?

The assessee trust had its applications for registration under Section 12AB and 80G rejected by the CIT(E). Subsequently, the CIT(E) passed a fresh order granting the approvals as per the directions of the Bombay High Court.

What were the issues?

Whether the appeals are infructuous due to subsequent grant of registration under Section 12AB and 80G by the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH; MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SIDDHARTHA NAUTIYAL

Hearing: 23.07.2026Pronounced: 11.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA Nos. 2586 & 2591/Mum/2026 (Assessment Year: 2026-27)

Stree Bal Shakti Trust ITO EXEM Ward 2(3), Mumbai 2nd Floor, Rock Cliff Off Carter Income Tax Appellate Tribunal, Road, Opp Ottors, Bandra (W), vs. Mumbai, Maharashtra, 400020 Mumbai, Maharashtra, 400050.

PAN: AAATS0106P (Appellant) (Respondent) For Assessee : Shri Samir Shah For Revenue : Smt. Amrita Singh, CIT DR Date of Hearing : 23.07.2026 Date of Pronouncement : 11.08.2026 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the Assessee against the respective orders of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], dated 18.02.2026, respectively, wherein the assessee's applications seeking registration u/s. 12AB and 80G have been rejected by the ld. CIT(E).

2.

During the course of hearing, the ld. AR submitted that the ld. CIT(E), pursuant to the order and directions of the Hon'ble Bombay High Court in case of Chambers of Tax Consultants & others (writ petition no. 7587 of 2026), has passed an order granting regular approval u/s. 12AB and 80G of the Act dated 4.04.2026, and a copy of the said orders have

ITA Nos. 2586 & 2591/Mum/2026; A.Y. 2026-27 Stree Bal Shakti Trust been placed on record and in light of the same, the present appeals have become infructuous.

3.

The ld. DR has been heard, who has not raised any objection. 4. After hearing both the parties and considering the fact that the ld. CIT(E) has since granted the approval u/s. 12AB and u/s 80G vide subsequent orders dated 04.04.2026, the present appeals of the assessee have become infructuous and are dismissed at the threshold.

5.

In the result, both the appeals filed by the assessee are dismissed.

Order pronounced on 11.08.2026

Sd/- Sd/- SIDDHARTHA NAUTIYAL VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 11.08.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai

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