ADIWASI UNNATI MANDAL,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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ITA 3293/MUM/2026Status: DisposedITAT Mumbai23 June 2026AY 2026-20273 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 noted the assessee's request to withdraw the appeal due to obtaining registration. Finding no reason to keep the appeal pending, the Tribunal treated it as withdrawn.

What were the facts?

The assessee filed an appeal challenging the denial of registration under Section 12A. Subsequently, the assessee received registration from the Bombay High Court and sought to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has achieved the objective of the appeal through other means.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE BEENA PILLAI & HON’BLE JAGADISH

For Respondent: Shri Manoj Kumar (CIT-DR)
Pronounced: 23/06/2026

आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER:

Present appeal filed by assessee arises out of the order passed by Ld. Commissioner of Income Tax (Exemptions), Mumbai, dated 02/04/2026 for Assessment Year 2026-2027.

ITA 3293/MUM/2026 ADIWASI UNNATI MANDAL

2.

At the outset, it is observed that none appeared on behalf of the assessee despite notice. However, a letter dated 18/05/2026 is available on record whereby the assessee has sought withdrawal of the present appeal. In the said letter, it has been stated that pursuant to the order dated 02/04/2026 passed by the Hon'ble Bombay High Court, the assessee-trust has been granted registration u/s 12A of the Act and, therefore, does not wish to pursue the present appeal challenging the denial of such registration.

2.1. Considering the contents of the withdrawal application and finding no reason to keep the appeal pending, we treat the appeal as withdrawn and dismiss the same as such.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 23/06/2026.

Sd/- Sd/- JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai Dated: 23/06/2026 SC, Sr. P.S.

ITA 3293/MUM/2026 ADIWASI UNNATI MANDAL

Copy to:

ADIWASI UNNATI MANDAL, C/O. KIRTI WORKS TABLETS, 98 B T H 1 KATARIA MARG, MAHIM, MUMBAI, MUMBAI-400016, MAHARASHTRA CIT (EXEMPTIONS), ROOM NO. 601, 6TH FLOOR, CUMBALLA HILL MTNL BUILDING, PEDDER ROAD, 2 DR. GOPALRAO DESHMUKH MARG, CUMBALLA HILL, MUMBAI, MUMBAI-400026, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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