AHIMSA PRASARAK TRUST,C/O A. G. DAFTARY, UNIQUE HOUSE 2ND FLOOR, 25 S A vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, ROOM 601, CUMBALLA HILL MTNL, PEDDER RD, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRISAKTIJIT DEY, VICE PRESIDENT& SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 4494/Mum/2026 (Assessment Year: N.A.- Reg. u/s 80G) 2. ITA No. 4495/Mum/2026 (Assessment Year: N.A.- Reg. u/s 12A) Ahimsa Prasarak CIT (Exemptions) Trust Room No. 601, C/o- A. G. Daftary, Vs. Cumballa Hill MTNL, Unique House, 2nd Pedder Road, Mumbai floor, 25 S. A. Brelvi -400 026 Road, Fort, Mumbai – 400 001 PAN/GIR No. AAATA0045P (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: These appeals are filed by the assessee against the order passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, rejecting the application filed by the assessee for approval u/s 80G(5) and for registration u/s 12A r.w.s. 12AB of the Income-tax Act, 1961.

2 ITA No. 4494 & 4495/Mum/2026 Ahimsa Prasarak 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 approval u/s 80G(5) of the Act to the assessee-trust vide order dated 06.04.2026.Therefore, it was submitted that the grievance raised in the present appeals no longer survives for adjudication and, accordingly, the assessee seeks permission to withdraw the appeals with liberty to seek restoration/revival thereof in the event the approval granted u/s 80G(5)of the Act is, at any time hereafter, withdrawn, cancelled or otherwise disturbed. 3. Ld. DR did not object to the request of the assessee for withdrawal of the appeals. 4. We have considered the submissions of the parties and perused the withdrawal application filed by the assessee. The withdrawal application has been filed only in relation to ITA No. 4494/Mum/2026, which arises from the rejection of approval u/s 80G(5) of the Act. Since the learned Commissioner of Income Tax (Exemptions), Mumbai, has, pursuant to the judgment of the Hon'ble Bombay High Court in the case of Chamber of Tax Consultants & Ors., granted approval u/s 80G(5) of the Act to the

3 ITA No. 4494 & 4495/Mum/2026 Ahimsa Prasarak Trust assessee-trust, the grievance raised in ITA No. 4494/Mum/2026 no longer survives for adjudication. Accordingly, we permit the assessee to withdraw the said appeal, with liberty, as sought in the withdrawal application, to seek restoration/revival thereof in accordance with law in the event the approval granted u/s 80G(5) is subsequently withdrawn, cancelled or otherwise disturbed. 5. In so far as ITA No. 4495/Mum/2026, relating to rejection of registration u/s 12A r.w.s. 12AB of the Act, is concerned, no separate withdrawal application has been filed. However, approval u/s 80G(5) can be granted only to an institution which satisfies the statutory requirement of registration under section 12AB. Since the learned Commissioner of Income Tax (Exemptions) has already granted approval u/s 80G(5) pursuant to the judgment of the Hon'ble Bombay High Court, it necessarily follows that the assessee stands granted registration under section 12AB as well. Consequently, no effective grievance survives for adjudication in ITA No. 4495/Mum/2026 also. The said appeal is, therefore, dismissed as infructuous. 6. In the result, ITA No. 4494/Mum/2026 is dismissed as withdrawn and ITA No. 4495/Mum/2026 is dismissed as infructuous. Order pronounced in the open court on 29.06.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER

4 ITA No. 4494 & 4495/Mum/2026 Ahimsa Prasarak Trust Mumbai, Dated 29/06/2026 Dhananjay, Sr.PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपीलाथी / The Appellant 1. प्रत्यथी / The Respondent. 2. 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