DAVADA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

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ITA 2744/MUM/2026Status: DisposedITAT Mumbai15 July 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 held that since the grievance assailed in the appeals has been resolved by subsequent events, the appeals have become infructuous. Therefore, the assessee's request for withdrawal was granted.

What were the facts?

The assessee trust filed appeals challenging the rejection of its applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act. Subsequently, the assessee was granted both the registration and approval by the CIT(E).

What were the issues?

Whether the appeals challenging the rejection of registration and approval are maintainable when the assessee has subsequently been granted the same.

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, “D” BENCH, MUMBAI

Before: SHRI SIDDHARTHA NAUTIYAL, JM & SHRI ARUN KHODPIA, AM

For Appellant: Ms. Ishita
For Respondent: Shri Sandeep Lakra, CIT DR
Hearing: 15.07.2026

आयकरअपीलीयअिधकरण�ायपीठमुंबईम�। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SIDDHARTHA NAUTIYAL, JM & SHRI ARUN KHODPIA, AM I.T.A. No.2743 & 2744/Mum/2026 (Assessment Year: 2026-27) Davada Charitable Trust Commissioner of Income Tax 407 Rex Chambers, Walchand (Exemptions) Vs. MTNL Building, 6th floor, Pedder Hirachand Marg, Ballard Street, Mumbai G.P.O, Mumbai-400001 Road, Cumballa Hill, Mumbai-400026 PAN: AAATD2982Q Assessee- अपीलाथ� / Appellant Revenue-��थ�/ Respondent :

Assessee by : Ms. Ishita Revenue by : Shri Sandeep Lakra, CIT DR. : 13.07.2026 Date of Hearing : 15.07.2026 Date of Pronouncement

O R D E R Per Bench: The aforesaid appeals arefiled by the assessee, challenging the orderspassed by Commissioner of Income Tax (Exemptions) [in short, “the Ld. CIT(E)”], both dated 29.12.2025 rejecting the application made by assessee for grant of registration u/s 12AB of the Income Tax Act, 1961 [in short, “the Act”] and approval u/s 80G of the Act.

2.

At the outset, Ld. AR of the assessee submitted that subsequent to filing of aforesaid appeals, the assessee trust has been granted with approval u/s 12A as well as u/s 80G by Ld. CIT(E) vide order dated 17.04.2026. Accordingly, the

ITA No. 2743 & 2744/Mum/2026 Davada Charitable Trust present grievance of assessee assailed under the captioned appeals are rendered to be infructuous and does not survive.

3.

Under such circumstances, the assessee requests for withdrawal of the present appeals. To this effect the assessee has furnished an application for withdrawal of appeal dated 8th July, 2026 stating the aforesaid facts.

4.

Ld. DR had not objected to the assessee’s request for withdrawal of the present appeals.

5.

Considering the aforesaid written request by the assessee, for withdrawal of present appeals, which become infructuous as the issue regarding rejection of assessee’s application u/s 12A and 80G of the Act has now been resolved, while the assessee has been granted with registration / approvals u/s 12A and 80G of the Act by Ld. CIT(E) vide order dated 17.04.2026.

6.

In result, the aforesaid two appeals of assessee are dismissed as withdrawn.

Order pronounced in the open court on 15-07-2026.

Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (ARUN KHODPIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated : 15-07-2026. Ankit K., Sr. PS

ITA No. 2743 & 2744/Mum/2026 Davada 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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