M K SHETH CHARITY TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 2988/MUM/2026Status: DisposedITAT Mumbai06 August 20262 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 noted that the CIT(E) had since granted the approval for registration. Therefore, the appeal filed by the assessee against the earlier rejection order had become infructuous.

What were the facts?

The assessee's application for registration under Section 12AB was rejected by the CIT(E). Subsequently, the CIT(E) granted the approval for registration. The assessee filed an appeal against the initial rejection.

What were the issues?

Whether an appeal against a rejection order for registration under Section 12AB is maintainable when the registration has subsequently been granted.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH; MUMBAI

Hearing: 03.08.2026Pronounced: 06.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SMT. DEBJANI MITRA NEOGY, JUDICIAL MEMBER ITA No. 2988/Mum/2026 (Assessment Year: NA)

M K Sheth Charity Trust CIT (Exemptions), Mumbai C/O Ajit Auto Ratna Sagar, 46, Room No. 601, 6th Floor, A Bhalabhai Desai Road, vs. Cumballa Hill, MTNL TE Mumbai, Maharashtra, Building, Peddar Road, Dr. 400026. Gopalrao Deshmukh Marg, Mumbai, Maharashtra, 400026. PAN: AAATM0436A (Appellant) (Respondent) For Assessee : Ms. Pranaya Ramesh, Adv For Revenue : Shri Manoj Kumar - CIT DR Date of Hearing : 03.08.2026 Date of Pronouncement : 06.08.2026 O R D E R PER VIKRAM SINGH YADAV, A.M.: This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], dated 30.01.2026, wherein the assessee's application seeking registration u/s. 12AB has been rejected.

2.

During the course of hearing, the ld. AR submitted that the ld. CIT(E) has since granted the approval vide its order dated 06.04.2026, and a copy thereof has been placed on record and it was accordingly submitted that in light of the same, the present appeal has become infructuous.

3.

After hearing both the parties and considering the fact that the ld. CIT(E) has since granted the approval u/s. 12AB vide order dated

ITA No. 2988/Mum/2026; A.Y. NA M K Sheth Charity Trust 06.04.2026, the present appeal of the assessee is dismissed as infructuous.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced on 06.08.2026

Sd/- Sd/- DEBJANI MITRANEOGY VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 06.08.2026 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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