DR. SHRIKANT SHINDE FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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ITA 91/MUM/2026Status: DisposedITAT Mumbai07 May 20263 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn due to the subsequent favorable orders from the CIT(E).

What were the facts?

The assessee's appeals were filed against orders rejecting registration under sections 12AB and 80G. Subsequently, the CIT(E) passed fresh orders granting the approvals, rendering the appeals infructuous.

What were the issues?

Whether the appeals are infructuous due to subsequent orders granting the required approvals. The correct clause selection for section 12A(1)(ac) was also an initial point of contention.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH

Before: SHRI AMIT SHUKLA & SHRI PRABHASH SHANKAR

For Appellant: Shri Devdatta Mainkar
For Respondent: Shri Vimal Kumar Meena
Hearing: 07/05/2026Pronounced: 07/05/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M):

The aforesaid appeals have been filed by the assessee against order passed by ld. CIT (Exemptions) dated 19/03/2026 and 03/09/2025 rejecting registration u/s.12AB and 80G respectively.

2 ITA No.91 & 92/Mum/2026 Dr. Shrikant Shinde Foundation 2. Before us assessee has filed following letter for withdrawal of appeal: “The captioned appeals are fixed for hearing before Your Honours on 26 March 2026. The appeals are filed against the orders dated 03.09.2025 passed by the CIT(E), Pune rejecting the approval u/s 12AB and 80G respectively, on account of incorrect selection of clause (ii) instead of clause (iii) of section 12A(1)(ac) of the Income Tax Act, 1961. Subsequently, the learned CIT(E), Pune has passed orders in Form 10AD dated 19.03.2026 granting approval u/s 12AB(1)(b) and 80G. Copies of orders dated 19.03.2026 are attached as Annexure 1 and 2. Since the principal issue of rejection of approval under the said sections is resolved by the subsequent orders of the CIT(E), the Appellant submits that the appeals are infructuous In the circumstances, the Appellant humbly request Your Honours to pass orders considering recent developments in the matter” 3. Ld. DR does not have 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 Appeals and accordingly, we dismiss the Appeals as withdrawn.

3 ITA No.91 & 92/Mum/2026 Dr. Shrikant Shinde Foundation 5. In the result the appeals filed by the assessee are dismissed as withdrawn

Order pronounced on 7th May, 2026.

Sd/- Sd/- (PRABHASH SHANKAR) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 07/05/2026 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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