CHINCHPOKLI SARVAJANIK UTSAV MANDAL,MUMBAI vs. EXEMPTION WARD 1(2), MUMBAI
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeals as the CIT(E) had already granted the registration and approval following a High Court decision. Consequently, the appeals were dismissed as withdrawn.
What were the facts?
The assessee filed appeals against the rejection of their application for renewal of registration under section 12AB and approval under section 80G. The assessee later sought to withdraw the appeals.
What were the issues?
Whether the appeals filed against the rejection of registration and approval are maintainable when the assessee has subsequently been granted the same.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH MUMBAI
Before: MS. KAVITHA RAJAGOPAL & SHRI MAKARAND VASANT MAHADEOKAR
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 2599/Mum/2026 (Assessment Year: N.A.) & 2. ITA No. 2600/Mum/2026 (Assessment Year: N.A.) Chinchpokli ITO (Exemptions) Sarvajanik Utsav Ward 1(2), Mandal Vs. Aayakar Bhavan, M. 1/5, Progressive K. Road, Mumbai- Building, Dattaram Lad 400 020 Marg, Chichpokli, Mumbai-400 012 PAN/GIR No. AAAAC0705F (Applicant) (Respondent) Assessee by Shri Anup Shaha (virtually appeard), Ld. AR Revenue by Shri Virabhadra Mahajan, Ld. DR Date of Hearing 21.05.2026 Date of Pronouncement 22.05.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: These two appeals filed by the assessee are directed against two separate orders dated 18.02.2026 passed by the learned
2 ITA No. 2599 & 2600/Mum/2026 Chinchpokli Sarvajanik Utsav Mandal Commissioner of Income Tax (Exemptions), Mumbai [hereinafter referred to as “CIT(E)”], whereby the application filed by the assessee for renewal of registration under section 12AB of the Income Tax Act, 1961 and approval under section 80G of the Act came to be rejected. Since common facts are involved in both the appeals and both the appeals were heard together, the same are being disposed of by way of this consolidated order for the sake of convenience and brevity. 2. At the time of hearing, the learned Authorised Representative submitted a letter dated 21.05.2026 seeking withdrawal of both the appeals. In the said application, it has been submitted that pursuant to the decision of the Hon’ble Bombay High Court in the case of The Chamber of Tax Consultants vs. The Commissioner of Income Tax (Exemptions), the learned CIT(E) has already granted registration under section 12A and approval under section 80G of the Act to the assessee and, therefore, the grievance raised in the present appeals no longer survives for adjudication. 3. For the sake of ready reference, the relevant contents of the withdrawal application are reproduced herein below: “In this connection, we humbly submit that in pursuant to the decision of the Bombay High Court in the case of The Chamber of Tax Consultants vs The Commissioner of Income Tax (Exemptions), the Ld. CIT(E) have perused the documents of the appellant and granted registration under section 12A and approval under section 80G of the Income-tax Act, 1961 which formed the basic foundation of the matter.
3 ITA No. 2599 & 2600/Mum/2026 Chinchpokli Sarvajanik Utsav Mandal In view of the foregoing, we request your Honor to kindly allow the appellant to withdraw the appeal.” 4. The learned Departmental Representative did not raise any objection to the request made by the assessee for withdrawal of the appeals.
We have heard the rival submissions and perused the material available on record. Considering the contents of the withdrawal application filed by the assessee and in absence of any objection from the Revenue, we permit the assessee to withdraw the present appeals. Accordingly, both the appeals filed by the assessee are dismissed as withdrawn.
In the result, both the appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on 22.05.2026.
Sd/- Sd/- (KAVITHA RAJAGOPAL) (MAKARAND VASANT MAHADEOKAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 22/05/2026 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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