SHRI SURTI VISALAD VIDYOTEJAK FUND, OPP TARDEO A C MARKET vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 4560/MUM/2026Status: HeardITAT Mumbai29 June 2026AY 2026-273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn because the assessee had already secured the required registration.

What were the facts?

The assessee filed an appeal against an order rejecting its application for renewal of registration under section 12AB. The assessee later realized it had inadvertently filed two applications and had already obtained registration based on one of them.

What were the issues?

Whether the appeal filed against the rejection of registration renewal is maintainable when the assessee has already obtained registration through another application.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWALShri

For Appellant: Shri Ritik Kaskar, CA (on behalf of Ms. Kinjal Bhuta)
For Respondent: Smt. Amrita Singh, CIT DR
Hearing: 29/06/2026Pronounced: 29/06/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been preferred by the assessee against order dated 13.03.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the application filed by the assessee seeking renewal of registration under section 12AB of the Income Tax Act, 1961.

2 ITA No.4560/Mum/2026 Shri Surti Visalad Vidyotejak Fund 2. Assessee vide its letter dated 29/06/2026 prayed for withdrawal of appeal in ITA No. 4560/Mum/2026 for A.Y.2026-27. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“With reference to the captioned appeal, it is submitted that the appellant has inadvertently filed two applications under Form 10AB on 20/09/2025 and 29/09/2025. The CIT(E) had passed an order under Form 10AD dated 13/03/2026 granting approval against the application made on 29/09/2025. The application dated 20/09/2025 was cancelled as infructuous. Therefore, the appellant request Your Honours to kindly withdraw the captioned appeal as the appellant has already got final registration u/s. 12AB of the Act.” 3. Ld. DR has not raised any objection.

4.

We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. 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 Appeal and accordingly, we dismiss the Appeal as withdrawn.

5.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 29th June, 2026.

Sd/- Sd/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 29/06/2026 KARUNA, sr.ps

3 ITA No.4560/Mum/2026 Shri Surti Visalad Vidyotejak Fund

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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