What did the Tribunal hold?

The Tribunal held that the present appeal does not survive for adjudication as a subsequent appeal with correct details has been registered. Therefore, the present appeal was dismissed as infructuous.

The assessee filed an appeal with incorrect respondent details. The assessee later filed a fresh appeal with the correct respondent particulars, which was registered separately.

What were the issues?

The primary issue was the procedural defect in filing the appeal with incorrect respondent details and the subsequent filing of a fresh appeal.

Zagdusingh Charitable Trust vs Assitstant Commisioner of Income… | ITAT Mumbai 2026

Income Tax Appellate Tribunal, ‘G’ BENCH

Before: SHRI AMIT SHUKLA & SHRI RAKESH KUMAR LODHA

For Appellant: Shri Rahul Hakani

For Respondent: Shri Sridhar G Menon, SR

Hearing: 21/08/2026Pronounced: 21/08/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): The captioned appeal has been filed by the assessee wherein, at the time of filing of Form No. 36, the respondent was inadvertently mentioned as the Assistant Commissioner of Income Tax (Exemptions), Circle-2, instead of the Commissioner of Income Tax (Exemptions), Mumbai.

2 ITA No.5622/Mum/2026 Zagdusingh Charitable Trust 2. When the matter was taken up for hearing, the learned Counsel for the assessee submitted that, instead of seeking rectification of the aforesaid defect in Form No. 36, the assessee filed a fresh appeal with the correct particulars of the respondent, which has since been registered as ITA No. 7064/Mum/2026. It was, therefore, submitted that in view of the subsequent appeal having been duly registered, the present appeal in ITA No. 5622/Mum/2026 does not survive for adjudication and may be treated as infructuous.

In view of the aforesaid factual position and considering that the assessee’s appeal against the impugned order now stands separately registered as ITA No. 7064/Mum/2026, no purpose would be served in keeping the present appeal pending. Accordingly, ITA No. 5622/Mum/2026 is dismissed as infructuous. It is clarified that the present dismissal is only on account of the subsequent appeal having been registered with the correct particulars of the respondent and shall have no bearing on the merits or maintainability of ITA No. 7064/Mum/2026, which shall be considered independently in accordance with law.

In the result, the appeal of the assessee is dismissed as infructuous. Order pronounced on 21st August, 2026.

Sd/- Sd/- (RAKESH KUMAR LODHA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 21/08/2026

3 ITA No.5622/Mum/2026 Zagdusingh Charitable Trust 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

ZAGDUSINGH CHARITABLE TRUST,MUMBAI vs. ASSITSTANT COMMISIONER OF INCOME TAX (EXEMPTION CIRCLE - 2), MUMBAI, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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