DADA SAHEB PHALKE ACADEMY ,MUMBAI vs. ITO (EXEMPTIONS) WARD 1(2), MUMBAI

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ITA 1922/MUM/2026Status: DisposedITAT Mumbai20 May 20263 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 registration under Section 12AB had already been granted. Consequently, the appeal filed by the assessee became infructuous.

What were the facts?

The assessee filed an appeal against an order from the Ld. CIT(E). However, the Ld. AR stated that the CIT(E) had already granted registration under Section 12AB to the assessee.

What were the issues?

Whether the appeal is maintainable when the registration sought has already been granted by the lower authority.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE SANDEEP GOSAIN & HON’BLE BIJAYANANDA PRUSETH

For Respondent: Shri Umashankar Prasad (CIT DR)

आदेश / ORDER 1

ITA 1922/MUM/2026 DADA SAHEB PHALKE ACADEMY

PER SANDEEP GOSAIN, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of Ld. CIT(E), Mumbai 18-Feb-2026 for the Assessment Year N.A.

2.

At the very outset, the Ld. AR stated at the Bar that the Ld. CIT(E) has already granted registration under Section 12AB of the Act to the assessee vide order dated 13.04.2026. Therefore, in view of the said fact, the present appeal filed by the assessee has become infructuous and thus stands withdrawn by the assessee.

3.

Considering the said statement made by the Ld. AR, the present application stands dismissed as withdrawn.

Order pronounced in the open court on 20.05.2026.

Sd/- Sd/- BIJAYANANDA PRUSETH SANDEEP GOSAIN ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai Dated:20.05.2026 RY – Sr. PS.

ITA 1922/MUM/2026 DADA SAHEB PHALKE ACADEMY

Copy to:

DADA SAHEB PHALKE ACADEMY , 2, JOLLY CENTRE TILAK ROAD, 1 SANTACRUZ (W), MUMBAI-400054, MAHARASHTRA

ITO (EXEMPTIONS) WARD 1(2), ROOM NO. 620, FLOOR, MTNL BUILDING 2 PEDDER ROAD, CUMBALLA HILL, MUMBAI-400026, MAHARASHTRA 3 THE PCIT / CIT,

4 THE D.R., ITAT, MUMBAI BENCH

5 GUARD FILE

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