VIDHYA WATI SEWA TRUST,NEW DELHI vs. CIT (EXEMPTION) WARD EXEMPTION 1(1) DELHI, NEW DELHI

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ITA 3188/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2026-273 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 assessee had obtained the subsequent approval under Section 80G. Therefore, the appeal filed against the earlier rejection order had become infructuous.

What were the facts?

The assessee trust filed an appeal against the rejection of its application for approval under Section 80G. During the pendency of the appeal, the assessee filed a fresh application which was favorably considered and approved.

What were the issues?

Whether an appeal against a rejection order under Section 80G becomes infructuous if a fresh application is subsequently approved.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Ms. Neha Gupta, Adv.(Through
For Respondent: Ms. Beenu, Sr. DR
Hearing: 27.07.2026Pronounced: 27.07.2026

P a g e | 1 ITA No. 3188/Del/2026 Vidhya Wati Sewa Trust (AY: 2026-27) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3188/Del/2026 (Assessment Year:2026-27) Vidhya Wati Sewa Trust Vs. CIT(Exemption) C/o Vishnu Garg, C-266, Ward Exemption 1(1) Back Portion Pul Delhi – 110002 Pehladpur, New Delhi – 110044 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AACTV9911H Appellant .. Respondent

Appellant by : Ms. Neha Gupta, Adv.(Through VC) Respondent by : Ms. Beenu, Sr. DR

Date of Hearing 27.07.2026 Date of Pronouncement 27.07.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the Assessee against the order dated 09.03.2026 of the Ld. CIT(Exemption) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘Competent Authority’) in DIN & Notice No: ITBA/EXM/F/EXM45/2025-26/1087039241(1) u/s 80G of the Income Tax Act, 1961 for AY: 2026-27.

P a g e | 2 ITA No. 3188/Del/2026 Vidhya Wati Sewa Trust (AY: 2026-27) 3. At the very out, the Ld. Counsel appearing for the assessee filed application for withdraw its appeal as follows:

“1. That the Appellant filed the captioned appeal against the order of the learned CIT(E), Ward Exemption 1(1), Delhi dated 09.03.2026, whereby the application for approval under Section 80G of the Income Tax Act, 1961, was rejected. 2. That during the pendency of the present appeal, the Appellant preferred a fresh application for registration/approval before the Department under the prevailing rules and provisions. 3. That the Appellant respectfully submits that the said fresh application has been favorably considered, and the competent authority/Department has granted the formal approval/registration to the Appellant Trust under Section 80G. (A copy of the said approval order is enclosed herewith for your Hon'ble Honours' kind perusal). 4. That in view of the subsequent development and the approval received from the Department, the present appeal pending before this Hon'ble Tribunal has rendered infructuous. Accordingly, the Appellant seeks to withdraw the same to clear the record.”

4.

In the light of aforesaid the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 27.07.2026

Sd/- Sd/- (Manish Agarwal) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 05.08.2026 Rohit, Sr. PS

P a g e | 3 ITA No. 3188/Del/2026 Vidhya Wati Sewa Trust (AY: 2026-27) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

ITAT NEW DELHI

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