TATACHEM GOLDEN JUBILEE FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI, MUMBAI

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ITA 4965/MUM/2026Status: DisposedITAT Mumbai22 May 2026AY 2027-285 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 allowed the assessee's application to withdraw the appeals as the grievance raised had been redressed by the subsequent order of the CIT(Exemptions).

What were the facts?

The assessee appealed against the rejection of its applications for registration/approval under sections 80G and 12AB. Subsequently, the assessee filed fresh applications which were granted by the CIT(Exemptions).

What were the issues?

Whether the appeals filed against the rejection of registration/approval are infructuous after obtaining fresh approvals.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri D.S. Sharma, CA
For Respondent: Shri Swapnil Choudhari
Hearing: 22/05/2026Pronounced: 22/05/2026

आदेश / O R D E R PER BENCH:

The aforesaid appeals have been filed by the assessee against the impugned order dated 25/02/2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the assessee’s application seeking registration/approval under section

2 ITA No.4965/Mum/2026 & 4966/Mum/2026 Tatachem Golden Jubilee Foundation 80G and 12AB(1)(b)(ii) of the Income Tax Act, 1961 for A.Y.2026- 27.

2.

During the course of hearing, the assessee has filed an application seeking withdrawal of the present appeals vide letter dated 18th May 2026, which is reproduced hereunder:-

ITA No. 4965/Mum/2026 1. The Trust has filed an application in Form No. 10AB on 20.09.2025 for Renewal of the Registration u/s!2A(l)(ac)(ii) of the Act vide Acknowledgement Number: 735389120200925 before the Commissioner of Income Tax (Exemption), Mumbai. 2. Hon'ble CIT(Exemption) had issued notice dated 22.11.2025 in respect of Proceedings u/s 12A(l)(ac)(ii) of the Act, asking the Trust to furnish certain documents/explanation as per the aforesaid notices and the hearing was fixed on 09.12.2025 at 4.32 P.M. Further, the aforesaid two notices provided that "The Personal Appearance was not mandatory, and it was deemed as sufficient compliance if the documents/ details asked for are 'uploaded' on the portal or 'filed in the manual mode 'in office of the CITfExemptionJ- Mumbai. ".

3.

The Trust had filed the documents / details vide Letters dated 3rd December. 2025 in 'manual mode' on 4th December, 2025. 4. Hon'ble CIT(Exemption) did not consider the letters filed 'manually' while disposing of the application vide order dated February 25, 2026 and observed that on the grounds of non- compliance with all the terms of notices issued to the Applicant, the application for renewal of registration stands rejected. 5. Against Order dated February 25, 2026 passed by the CIT(Exemptions), the Trust has filed an appeal being ITA No. 4965/Mum/2026 before Hon'ble ITAT on 28.04.2026 vide E-filing Acknowledgement No.: 1800088329.

3 ITA No.4965/Mum/2026 & 4966/Mum/2026 Tatachem Golden Jubilee Foundation

6.

The Trust, in the alternative, filed a fresh application before the CIT (Exemptions), Mumbai seeking renewal of the Registration u/s 12A(1)(ac)(ii) of the Act, on 14.03.2026 vide Acknowledgement Number: 557696340140326. Subsequently, an application dated March 23. 2026 was filed on March 24, 2026 before the CIT (Exemptions) for condonation of the delay in filing the fresh application seeking renewal of Registration u/s 12A(1)(ac)(ii) of the Act, on March 24, 2026. 7. The CIT(Exemptions) has issued letter dated 17.04.2026, asking the Trust to furnish the documents as mentioned in the said letter on or before April 30, 2026. In response to the said letter dated 17.04.2026, the Trust has e-filed the documents in 2 (Two) parts on 22.04.2026 vide Acknowledgement Number(s) (i) 750024821220426 and (ii) 750043651220426 respectively. 8. The CIT(Exemptions) has passed an order dated May 04, 2026 granting Registration u/s 12AB(1)(b) of the Act for the assessment year 2027-28 to 2036-37. Copy of the order dated May 04, 2026 is attached herewith as Annexure-1. 9. Since, the grievance of the Trust raised in the appeal filed before Hon'ble ITAT has already been redressed by the CIT (Exemptions) by passing the order dated May 04, 2026, we humbly seek Your Honors' permission to withdraw the appeal.

ITA No. 4966/Mum/2026 1. The Trust has filed an application in Form No. 10AB on 20.09.2025 for Renewal of approval u/s 80G(5) of the Act vide Acknowledgement Number: 735389120200925 before the Commissioner of Income Tax (Exemption), Mumbai. 2. Hon'ble CIT(Exemption) had issued notice dated 22.11.2025 in respect of Proceedings u/s 80G(5)(ii) of the Act, asking the Trust to furnish certain documents/explanation as per the aforesaid notices and the hearing was fixed on 09.12.2025 at 4.32 P.M. Further, the aforesaid two notices provided that "The Personal Appearance was not mandatory, and it was deemed as sufficient compliance if the documents/ details asked for are 'uploaded' on the portal or 'filed in the manual mode' in office of the CIT(Exemption)-Mumbai.".

4 ITA No.4965/Mum/2026 & 4966/Mum/2026 Tatachem Golden Jubilee Foundation

3.

The Trust had filed the documents/details vide Letters dated 3rd December, 2025 in 'manual mode' on 4th December, 2025. 4. Hon'ble CIT(Exemption) did not consider the letters filed 'manually' while disposing of the application vide order dated February 25, 2026 and observed that on the grounds of non-compliance with all the terms of notices issued to the Applicant, the application seeking renewal of approval u/s 80 G(5) stands rejected. 5. Against Order dated February 25, 2026 passed by the CIT(Exemptions), the Trust has filed an appeal being ITA No. 4966/Mum/2026 before the Hon'ble ITAT on 28.04.2026 vide E-filing Acknowledgement No.: 1800088408. 6. The Trust, in the alternative, filed a fresh application before the CIT (Exemptions), Mumbai seeking renewal of approval u/s 80 G of the Act, on 14.03.2026 vide Acknowledgement Number: 55165570140326. Subsequently, an application dated March 23, 2026 was filed on March 24, 2026 before the CIT (Exemptions) for condonation of the delay in filing the fresh application seeking renewal of approval u/s 80 G of the Act, on March 24, 2026. 7. The CIT (Exemptions) has issued letter dated 17.04.2026 asking the Trust to furnish the documents as mentioned in the said letter on or before April 30, 2026. In response to the said letter dated 17.04.2026, the Trust has e-filed the documents in 3 (Three) parts on 22.04.2026 vide Acknowledgement Number(s) (i) 750258801220426, (ii) 750457251220426 and (iii) 750653551220426 respectively. 8. The CIT(Exemptions) has passed an order dated May 04, 2026 granting renewal of approval u/s 80 G (5) (ii) of the Act for the assessment year 2027-28 to 2031-32. Copy of the order dated May 04, 2026 is attached herewith as Annexure-1. 9. Since, the grievance of the Trust raised in the appeal filed before the Hon'ble ITAT has already been redressed by the CIT (Exemptions) by passing the order dated May 04, 2026, we humbly seek Your Honors' permission to withdraw the appeal.

3.

Learned DR also does not have any objection.

5 ITA No.4965/Mum/2026 & 4966/Mum/2026 Tatachem Golden Jubilee Foundation 4. In view of the above application, we allow the withdrawal of the appeal, accordingly the appeal filed by the assessee is dismissed as withdrawn.

5.

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

Order pronounced on 22nd May, 2026.

Sd/- Sd/- (MAKARAND VASANT (AMIT SHUKLA) MAHADEOKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 22/05/2026 KARUNA, sr.ps

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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