CHILDREN OF THE WORLD INDIA TRUST,MUMBAI vs. CIT(EXEMPTIONS) MUMBAI, MUMBAI

PDF · subscribers
ITA 5489/MUM/2026Status: DisposedITAT Mumbai22 May 2026AY 2026-274 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. The appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed appeals against the CIT(Exemptions) order denying registration under sections 80G and 12AA. Subsequently, the CIT(Exemptions) granted the registration, rendering the appeals infructuous.

What were the issues?

Whether the appeals filed against the denial of registration are maintainable after the registration was subsequently granted.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH

Before: SHRI AMIT SHUKLA & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Ravindra Hazari
For Respondent: Shri Swapnil Choudhary
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 04/03/2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the assessee’s application seeking registration/approval under section 80G and 12AA of the Income Tax Act, 1961 for A.Y.2026-27.

2 ITA No.5479/Mum/2026 & 5489/Mum/2026 Children of the world India Trust

2.

During the course of hearing, the assessee has filed an application seeking withdrawal of the present appeals vide letter dated 14th May 2026, which is reproduced hereunder:-

ITA No.5479/Mum/2026

1.

The captioned Appeal in Form 36 was filed by the Appellant against the Order dated 4th March 2026 passed by the Learned CIT (Exemptions), Mumbai under Section 80G of the Income Tax Act, 1961, on 4th May 2026. 2. However, subsequent to the filing of the present appeal, on 5th May 2026, the Learned CIT (Exemptions), Mumbai, granted relief to the Appellant by issuing order for registration under clause (iii) of the 2nd proviso to Section 80G(5) of the Income Tax Act, 1961. 3. In the circumstances, the captioned Appeal is rendered infructuous. 4. Accordingly, the Appellant seeks leave to withdraw the captioned Appeal. 5. The Appellant hence prays that the Hon'ble Tribunal be graciously pleased to permit the withdrawal of the captioned Appeal which may please be ordered as withdrawn. ITA No.5489/Mum/2026 The captioned Appeal in Form 36 was filed by the Appellant against the Order dated 4th March 2026 passed by the Learned CIT (Exemptions), Mumbai under Section 12AA of the Income Tax Act, 1961, on 4th May 2026. 2 However, subsequent to the filing of the present appeal, on 5th May 2026, the Learned CIT (Exemptions), Mumbai, granted relief to the Appellant by issuing order for registration under Section 12AB(1)(b) of the Income Tax Act, 1961

3 ITA No.5479/Mum/2026 & 5489/Mum/2026 Children of the world India Trust

3 In the circumstances, the captioned Appeal is rendered infructuous. 4 Accordingly, the Appellant seeks leave to withdraw the captioned Appeal 5. The Appellant hence prays that the Hon'ble Tribunal be graciously pleased to permit the withdrawal of the captioned Appeal which may please be ordered as withdrawn.”

3.

Learned DR also does not have any objection.

4.

In view of the above application, we allow the withdrawal of the appeals, accordingly the appeals filed by the assessee are dismissed as withdrawn.

5.

In the result, appeals of the assessee are 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

4 ITA No.5479/Mum/2026 & 5489/Mum/2026 Children of the world India Trust

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

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →