SHRI BRAHMASHATRIYA SORATHIA CASTE WADI TRUST,MUMBAI vs. ITO, EXEM. WARD 2(3), MUMBAI, MUMBAI

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ITA 5385/MUM/2026Status: DisposedITAT Mumbai10 July 20263 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals, noting that the subsequent orders from the CIT(Exemption) had resolved the issues. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee trust filed appeals against the CIT(Exemption)'s orders rejecting their applications for renewal of registration under Section 12AB and approval under Section 80G. Subsequently, the CIT(Exemption) passed fresh orders granting the registration and approval.

What were the issues?

Whether the appeals filed against the rejection of registration and approval are maintainable when fresh orders granting them have been passed subsequently. The primary issue became the assessee's request for withdrawal of appeals.

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

For Appellant: Shri Aditya (virtual appearance)
For Respondent: Shri Azhar Kabir, SR DR
Hearing: 10/07/2026Pronounced: 10/07/2026

आदेश / O R D E R PER BENCH: These appeals have been filed by the assessee trust against the separate but identical orders dated 14.02.2026 passed by the learned CIT (Exemption), Mumbai whereby the assessee’s applications seeking renewal of registration under section 12AB of

2 ITA No.5385/Mum/2026 & 5380/Mum/2026 Shri Brahmashatriya Sorathia Caste Wadi Trust the Act and approval under section 80G of the Act have been rejected.

2.

Assessee vide its letter dated 9th July 2026 prayed for withdrawal of appeals in ITA No. 5385/Mum/2026 & 5380/Mum/2026. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“The aforesaid appeals were filed against the orders dated 14/02/2026 passed by CIT(Exemptions), Mumbai rejecting the applications made for registration u/s 12AB and 80G respectively After filing of the appeals before the ITAT, the CIT(Exemptions). Mumbai has passed fresh order dated 04/05/2026 wherein the registration u/s 12AB and approval u/s 80G have been granted. The copies of the orders are enclosed for referral. In view of the above facts, we would like the withdraw of the aforesaid appeals before Your Honors. Inconvenience caused to Your Honors is highly regretted.” 3. Ld. DR has not raised any objection.

4.

We have heard the both the parties and perused the records, especially the Application of assessee for withdrawal of the Appeals. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeals and accordingly, we dismiss the Appeals as withdrawn.

3 ITA No.5385/Mum/2026 & 5380/Mum/2026 Shri Brahmashatriya Sorathia Caste Wadi Trust

5.

In the result, the appeals of the Assessee are dismissed as withdrawn.

Order pronounced on 10th July, 2026.

Sd/- Sd/- (ARUN KHODPIA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 10/07/2026 KARUNA, sr.ps

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

BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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