INDIAN NUMISMATIC HISTORICAL AND CULTURAL RESEARCH FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

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ITA 4440/MUM/2026Status: DisposedITAT Mumbai23 June 2026AY 2027-20283 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 that the grievance raised in the appeal no longer survived as the registration and approval were granted. Therefore, the Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee appealed against the rejection of its application for renewal of registration under Section 12AB and 80G. Subsequently, the Commissioner granted the registration and approval. The assessee then prayed for withdrawal of the appeal.

What were the issues?

Whether an appeal becomes infructuous when the relief sought is subsequently granted by the lower authority.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

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 Manish Reshamwala
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 28.02.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the application filed by the assessee seeking renewal of

2 ITA No.4440/Mum/2026 & 4441/Mum/2026 Indian Numirmatic Historical and Cultural Research Foundation registration under section 12AB of the Income Tax Act, 1961 has been rejected and, as a consequence thereof, the application seeking renewal of approval under section 80G of the Act has also been rejected.

2.

Assessee vide its letter dated 23rd June 2026 prayed for withdrawal of appeal in ITA No. 4440/Mum/2026 & 4441/Mum/2026 for A.Y. 2027-28. For the sake of convenience, we are reproducing the contents of the said Application as under:-

1.

The appellant had filed the present appeal before this Hon'ble Tribunal against the order of the learned Commissioner of Income Tax (Exemptions) rejecting the application for registration under Section 12AB and 80G of the Income-tax Act, 1961 2. Subsequent to the filing of the appeal, the learned Commissioner of Income Tax (Exemptions) has granted registration under Section 12AB and approval under Section 80G of the Income-tax Act, 1961 vide DIN & Notice No. ITBA/EXM/F/EXM53/2026- 27/1088799636(1) for 12A and vide DIN & Notice No. ITBA/EXM/F/EXM53/2026-27/1088799665(1) for 80G both dated 04th May, 2026 3. In view of the grant of the aforesaid registration and approval, the grievance raised in the present appeal no longer survives and the appeal has become infructuous. 4. The appellant, therefore, does not wish to pursue the present appeal and respectfully prays that Hon'ble Tribunal may be pleased to permit withdrawal of the appeal and treat 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.

3 ITA No.4440/Mum/2026 & 4441/Mum/2026 Indian Numirmatic Historical and Cultural Research Foundation 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

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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