DESTITUTE ERANIS CHARITY FUND,MUMBAI vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 2395/MUM/2026Status: DisposedITAT Mumbai09 July 2026AY 2027-282 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 CIT(E) subsequently granted approval to the assessee trust under Section 12AB on a later date. Therefore, the present appeal has become infructuous and does not require adjudication.

What were the facts?

The assessee's application for renewal of registration under Section 12AB was rejected by the CIT(E) for not having a dissolution clause and violating Explanation (g) to Section 12AB(4). The assessee filed an appeal against this order.

What were the issues?

Whether the appeal is maintainable when a subsequent approval under Section 12AB has been granted by the CIT(E), rendering the original rejection order moot.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12AB(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH; MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SIDDHARTHA NAUTIYAL

Hearing: 01.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No. 2395/Mum/2026 (Assessment Year: 2027-28)

Destitute Eranis Charity Commissioner of Income Tax Fund (Exemptions) 1st Floor, Erani Dharamshala vs. Room No.601, 6th Floor, Building, 26, Pandita Ramabai Cumballa Hill, MTNL TE Marg, Gamdevi, MUMBAI, Building, Pedder Road, Dr. Maharashtra, 400007. Gopalrao Deshmukh Marg, Cumbala Hill,, Mumbai, PAN: AAATD0119P Maharashtra, 400026. (Appellant) (Respondent) For Assessee : None For Revenue : Shri Sandeep Lakra, CIT DR. Date of Hearing : 01.07.2026 Date of Pronouncement : 09.07.2026 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], wherein the assessee’s application seeking renewal of registration u/s. 12AB of the Income Tax Act, 1961 (‘the Act’) was rejected on the ground of non-inclusion of dissolution clause in trust deed/MOA and specific violation as per Explanation (g) to section 12AB(4) of the Act.

2.

None appeared on behalf of the assessee nor was any adjournment application submitted. However, the assessee, as part of its appeal documentation has submitted a copy of a subsequent approval dated

ITA No. 2395/Mum/2026; A.Y. 2027-28 Destitute Eranis Charity Fund 04.05.2026, wherein the ld. CIT(E) has granted the approval to the assessee trust u/s. 12AB of the Act. In light of the subsequent registration so granted by the ld. CIT(E) u/s. 12AB of the Act, we find that the present appeal so filed by the assessee has become infructuous and doesn’t call for any adjudication.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced on 09.07.2026

Sd/- Sd/- SIDDHARTHA NAUTIYAL VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 09.07.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai

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