PADMA TULSIDAS SANGHAVI PUBLIC CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

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ITA 1175/MUM/2026Status: DisposedITAT Mumbai03 August 20263 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeal as the grievance raised in the appeal no longer survived due to the subsequent renewal of registration. The appeal was dismissed as withdrawn.

What were the facts?

The assessee, a public charitable trust, appealed against the CIT(E)'s order rejecting its application for approval under Section 80G. The assessee later received renewal of registration under Section 80G(5) pursuant to a High Court direction.

What were the issues?

Whether the appeal survives when the assessee has subsequently obtained the relief sought. The issue of withdrawal of appeal by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRINARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM

Hearing: 03.08.2026

आयकरअपीलीयअिधकरण�ायपीठमुंबईम�। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRINARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM I.T.A. No.1175/Mum/2026 (Assessment Year: N.A.) Padma Tulsidas Sanghavi Commissioner of Income Tax Public Charitable Trust (Exemption), Mumbai 27, 1st Floor, Shreeji Villa CHSL, Room No.601, 6th Floor, MTNL Tel. Vs. T H Kataria Marg, Mahim, Ex. Building Peddar Road, Cumballa Mumbai-400016 Hill, Mumbai-400026 PAN: AAATP3308E Assessee- अपीलाथ� / Appellant Revenue-��थ�/ Respondent : Assesseeby : Kumar Kale (Virtually appeared) Revenueby : Shri Alok Singh (CIT DR) : 24.06.2026 Date of Hearing : 03.08.2026 Date of Pronouncement

O R D E R Per Arun Khodpia, AM: This appeal is preferred by the assessee, against the order of the Commissioner of Income Tax (Exemption), Mumbai [in short,“the Ld. CIT(E)”], dated 26.12.2025 rejecting the application of assessee for approval u/s 80G of the Income Tax Act, 1961 [in short,“the Act”].

2.

At the outset, Ld. Counsel of the assessee who has appeared virtually has submitted that a letter dated 22nd June 2026 is furnished before the Tribunal, according to which the assessee has challenged the impugned order of Ld. CIT(E), however now the Ld. CIT(E), Mumbai vide order dated 04.05.2026 has

ITA No. 1175/Mum/2026 Padma Tulsidas Sanghavi Public Charitable Trust granted renewal of registration u/s 80G(5) of the Act in pursuance to directions of Hon’ble Bombay High Court in the case of Chamber of Tax Consultants vs. CIT(E) [2026] 184 taxman.com 374 (Bombay). Therefore, the grievance raised by the assessee in the present appeal does not survive.

3.

Under such circumstances, assessee prays for withdrawal of the captioned appeal.

4.

Considering the aforesaid request of assessee vide aforesaid letter and further submissions during the virtual hearing seeking withdrawal of the appeal, in absence of any objection by the Revenue (respondents), the appeal of assessee is permitted to withdrawn.

5.

In result the appeal of assessee stands dismissed as withdrawn.

Order pronounced in the open court on 03.08.2026.

Sd/- Sd/- (ARUN KHODPIA) (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated : 03-08-2026. Ankit K., Sr. PS

ITA No. 1175/Mum/2026 Padma Tulsidas Sanghavi Public Charitable Trust

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. Guard File 5. CIT

BY ORDER,

(Dy./Asstt. Registrar) ITAT, Mumbai

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