ICMAI REGISTERED VALUERS ORGANISATION ,DELHI vs. CIT (EXEMPTION) , DELHI

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ITA 1000/DEL/2026Status: DisposedITAT Delhi15 July 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 allowed the assessee's application to withdraw the appeal. Since the grievance was resolved by the grant of registration, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal challenging an order by the CIT(Exemptions). During the pendency of the appeal, the assessee was granted registration under section 12AB(1)(b) of the Income Tax Act, 1961.

What were the issues?

Whether an appeal becomes infructuous when the assessee's grievance is resolved during the pendency of the appeal.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H” NEWDELHI

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

For Appellant: Ms. Monalisa, Adv
Hearing: 25.06.2026Pronounced: 25.06.2026

THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “H” NEWDELHI

BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.1000/Del/2026 Assessment Year: --

ICMAI Registered Valuers Vs. CIT(Exemptions), Organisation, New Delhi 4th Floor 3rd Institutional Area Civic Centre Lodhi Road-110003 PAN No. AAECI7760C

(Appellant) (Respondent)

Appellant by Ms. Monalisa, Adv.

Respondent by Sh. Bhopal Singh, CIT DR

Date of hearing 25.06.2026 Date of pronouncement 25.06.2026

ORDER PER SUDHIR KUMAR JM: The assessee preferred the appeal, challenging the order dated 27-11-2025 passed by Commissioner of Income Tax (Exemption) New Delhi.

2.

The assessee has moved the application to withdraw this appeal. In the application the assessee has stated that during the pendency of this appeal the registration under section 12AB(1)(b) of the Income Tax Act, 1961 was granted by the Commissioner of Income Tax (Exemption) to the assessee. The grievance raised by the assessee no longer survives. 3. We have heard the parties and perused the material available on record. As per assessee the registration has already been granted under section 12AB91)(b) of the Income Tax, 1961 the appeal has come infructuous. The application filed by the assessee is liable to be allowed. 4. The application of the assessee is allowed and appeal is dismissed as

withdrawn. In the result the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 25 /06/2026.

Sd/- Sd/-

(MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIALMEMBER Dated: 15/07 /2026 “SR BHATNAGGR” Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Delhi 2

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