SHREE VIRSHASAN PRABHAVANA TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

PDF · subscribers
ITA 2704/MUM/2026Status: DisposedITAT Mumbai14 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 noted that the relief sought in the appeal had already been granted due to the subsequent approval. Therefore, nothing remained for adjudication.

What were the facts?

The assessee's appeal was filed against an order rejecting their application for approval under Section 12A. Subsequently, the assessee was granted the Section 12A approval.

What were the issues?

Whether the appeal is infructuous as the assessee has subsequently obtained the relief sought.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI JAGADISH

For Appellant: Shri Khushali Desai
For Respondent: Shri Leyaqat Ali Aafaqui (CIT- DR)
Hearing: 13.07.2026Pronounced: 14.07.2026

Per: SHRI JAGADISH, A.M.:

1.

This appeal is directed against the order dated 14.02.2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai [hereinafter referred as "Ld. CIT(E)"] rejecting the assessee's application for approval under section 12A of the Income-tax Act, 1961.

ITA No.2704/M/2026 Shree Virshasan Prabhavana Trust

2.

At the outset, the Ld. Authorised Representative submitted that, subsequent to the filing of the present appeal, the assessee has been granted approval under Section 12A by the Ld. CIT(E) vide order dated 09.04.2026. The Ld. AR, therefore, sought permission to withdraw the appeal.

3.

We have considered the submissions and perused the material available on record. Since the assessee has subsequently been granted approval under Section 12A by the Ld. CIT(E), the relief sought in the present appeal already stands granted. Therefore, nothing survives for adjudication in the appeal. Accordingly, the appeal is dismissed as withdrawn, having become infructuous.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 14/07/2026.

Sd/- Sd/- (SANDEEP GOSAIN) (JAGADISH) Judicial Member Accountant Member

Mumbai, Dated: 14/07/2026 Ashwani Rao Sr. Private Secretary

ITA No.2704/M/2026 Shree Virshasan Prabhavana Trust

Copy of the order forwarded to: 1. Appellant 2. Respondent 3. The CIT 4. The CIT (Appeals) 5. The DR, I.T.A.T. By order

(Assistant Registrar) ITAT, Mumbai

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →