S VASANJI FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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ITA 4011/MUM/2026Status: DisposedITAT Mumbai23 June 2026AY 2027-284 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals as the issue of registration had been resolved by the grant of exemption. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the rejection of their application for renewal of registration under Section 12AB. Subsequently, the assessee received an order granting registration and therefore sought to withdraw their appeals.

What were the issues?

Whether the assessee's appeals against the rejection of registration renewal should be dismissed as withdrawn after the registration was subsequently granted.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Shri Vinit Hasmukh Nagda
For Respondent: Smt. Amrita Singh, CIT DR
Hearing: 23/06/2026Pronounced: 23/06/2026

आदेश / O R D E R PER BENCH: The aforesaid two appeals have been preferred by the assessee against two separate orders dated 14.02.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the application filed by the assessee seeking renewal of registration under section 12AB of the Income Tax Act, 1961 has been rejected and, as a consequence thereof, the application

2 ITA No.4010 & 4011/Mum/2026 S Vasanji Foundation seeking renewal of approval under section 80G of the Act has also been rejected.

2.

Assessee vide its letter dated 17th June 2026 prayed for withdrawal of appeal in ITA No. 4010/Mum/2026 & 4011/Mum/2026 for A.Yrs.2026-27 & 2027-28. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“The above-captioned appeal was filed by the Appellant and is presently pending adjudication before the Hon'ble Tribunal. The Appellant respectfully submits that it no longer wishes to pursue the aforesaid appeal since the Order approving registration has been passed by Ld. CIT (Exemptions) vide DIN ITBA/EXM/F/EXM53/2026-27/1088282242(1) dated 4th April, 2026 and communicated to us on 13th April, 2026. Copy of the Order granting Exemption is attached at pages 1 to 4 for Your Honour's reference. Accordingly, the Appellant hereby seeks permission of the Hon'ble Tribunal to withdraw the aforesaid appeal and requests that the same may kindly be treated as withdrawn. The above-captioned appeal was filed by the Appellant and is presently pending adjudication before the Hon'ble Tribunal. The Appellant respectfully submits that it no longer wishes to pursue the aforesaid appeal since the Order approving registration has been passed by Ld. CIT (Exemptions) vide DIN ITBA/EXM/F/EXM53/2026-27/1088282242(1) dated 4th April, 2026 and communicated to us on 13th April, 2026. Copy of the Order granting Exemption is attached at pages 1 to 4 for Your Honour's reference. Accordingly, the Appellant hereby seeks permission of the Hon'ble Tribunal to withdraw the aforesaid appeal and requests that the same may kindly be treated as withdrawn.

3 ITA No.4010 & 4011/Mum/2026 S Vasanji Foundation The Appellant also wish to inform that the Petition for withdrawal of Appeal has already been E-filed on 5th June, 2026. Copy of acknowledgment of filing petition for withdrawal of appeal received on email is attached at page 5 for Your Honour's reference. The Appellant further undertakes that it shall abide by any directions that the Hon'ble Tribunal may deem fit to issue in this regard. It is therefore respectfully prayed that the Hon'ble Tribunal may permit withdrawal of the appeal and dismiss the same as withdrawn.” 3. Ld. DR has not raised any objection.

4.

We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeals. 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.

5.

In the result, the appeals of the Assessee are dismissed as withdrawn.

Order pronounced on 23rd June, 2026.

Sd/- Sd/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 23/06/2026 KARUNA, sr.ps

4 ITA No.4010 & 4011/Mum/2026 S Vasanji Foundation Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, //True Copy//

(Asstt. Registrar) ITAT, Mumbai

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