ARYODAYA TRUST,BLOCK NO 65, 61 QUEENS CORNER, JNT OF 16 AND 29 RO vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, ROOM 601,CUMBALLA HILL MTNL,PEDDER RD,MUMBAI

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ITA 4448/MUM/2026Status: DisposedITAT Mumbai29 June 20263 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 permitted the assessee to withdraw the appeal as the grievance no longer survived. Liberty was granted to seek restoration if the registration was withdrawn or disturbed.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration under Section 12A r.w.s. 12AB. Subsequently, the assessee sought to withdraw the appeal as registration was granted by the CIT(Exemptions) following a High Court judgment.

What were the issues?

Whether the appeal is maintainable when the assessee's grievance has been resolved and they seek to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH MUMBAI

For Respondent: Shri Yogesh Kamat, Ld. DR
Hearing: 24.06.2026Pronounced: 29.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRISAKTIJIT DEY, VICE PRESIDENT& SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 4448/Mum/2026 (Assessment Year: N.A. – Reg. u/s 12A) Aryodaya Trust CIT (Exemptions) Block No. 65, 61, Room No. 601, Queens Corner, JNT of Vs. Cumballa Hill MTNL, 16 & 29 Road, Bandra Pedder Road, Mumbai West, Mumbai- 400050 -400 026 PAN/GIR No. AAATA4247R (Applicant) (Respondent) Assessee by None Revenue by Shri Yogesh Kamat, Ld. DR Date of Hearing 24.06.2026 Date of Pronouncement 29.06.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal is filed by the assessee against the order passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, dated 02.02.2026, rejecting the application filed by the assessee for registration u/s 12A r.w.s. 12AB of the Income-tax Act, 1961.

2 ITA No. 4448/Mum/2026 Aryodaya Trust

2.

At the time of hearing, Ld. Counsel for the assessee submitted that the assessee has filed an application seeking withdrawal of the present appeal. Referring to the contents of the application, Ld. Counsel submitted that pursuant to the judgment of the Hon’ble Bombay High Court in the case of Chamber of Tax Consultants & Ors. vs. Commissioner of Income Tax (Exemptions) & Ors., Writ Petition (L) No. 7587 of 2026, dated 09.03.2026, the learned Commissioner of Income Tax (Exemptions), Mumbai, has granted registration to the assessee-trust u/s 12A r.w.s. 12AB of the Act vide order dated 10.04.2026. Therefore, it was submitted that the grievance raised in the present appeal no longer survives for adjudication and, accordingly, the assessee seeks permission to withdraw the appeal, with liberty to seek restoration in the event the registration so granted is withdrawn, cancelled or otherwise disturbed. 3. Ld. DR did not object to the request of the assessee for withdrawal of the appeal. 4. Having considered the submissions of the parties and in view of the application filed by the assessee seeking withdrawal of the appeal, we permit the assessee to withdraw the present appeal. Liberty, as sought in the application, is granted in accordance with law. 5. In the result, the appeal is dismissed as withdrawn.

3 ITA No. 4448/Mum/2026 Aryodaya Trust

Order pronounced in the open court on 29.06.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 29/06/2026 Dhananjay, Sr.PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. संबंधधत आयकर आयुक्त / The CIT(A) आयकर आयुक्त(अपील) / Concerned CIT 4. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई/ DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. 6. आदेशानुसार/BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai

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