SEKHSARIA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME-TAX - EXEMPTIONS, MUMBAI

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ITA 2654/MUM/2026Status: DisposedITAT Mumbai08 July 20262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the subsequent approval under Section 12AB rendered the appeals infructuous. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee's application for renewal of registration under Section 12AB and approval under Section 80G was rejected by the CIT(E). Subsequently, the CIT(E) granted approval under Section 12AB. The assessee then sought to withdraw the appeals against the earlier rejection orders.

What were the issues?

Whether the appeals filed against the rejection of registration under Section 12AB and approval under Section 80G are maintainable when subsequent approval under Section 12AB has been granted.

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, “F” BENCH; MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI PAWAN SINGH

Hearing: 02.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA Nos. 2653 & 2654/Mum/2026 (Assessment Year: NA)

Sekhsaria Charitable Trust Commissioner of Income-tax - 11-A Mittal Chambers, BR Exemptions Rajani Patel Marg, Nariman vs. Room No. 601, 6th Floor, Point, Mumbai 400021, Cumballa Hill MTNL TE Building, MUMBAI, Maharashtra, Peddar Road, 400021 DrGopalraoDeshmukh Marg, Cumballa Hill,, MUMBAI, PAN: AAATS0801P Maharashtra, 400026 (Appellant) (Respondent) For Assessee : Shri Sagar Momaya, CA For Revenue : Shri Nishant Somaiya (CIT DR) Date of Hearing : 02.07.2026 Date of Pronouncement : 08.07.2026 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the Assessee against the respective orders of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], dated 6/02/2026 wherein the assessee’s application seeking renewal of registration u/s. 12AB of the Income Tax Act, 1961 (‘the Act’) were 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 and consequentially, the assessee’s application u/s 80G(5) was also rejected by separate order of even date.

ITA No. 2653 & 2654/Mum/2026; A.Y. NA Sekhsaria Charitable Trust 2. During the course of hearing, the ld. AR on behalf of the assessee submitted that the ld. CIT(E) has subsequently granted the approval to the assessee trust u/s. 12AB of the Act vide approval dated 15.04.2026, and in light of the same, the assessee wishes to withdraw the present appeals.

3.

The ld DR didn’t raise any objection to the withdrawal request so submitted on behalf of the assessee.

4.

In light of the subsequent registration so granted by the ld. CIT(E) u/s. 12AB of the Act and withdrawal request so made on behalf of the assessee, we find that the present appeals so filed by the assessee have become infructuous.

5.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced on 08.07.2026

Sd/- Sd/- PAWAN SINGH VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 08.07.2026 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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