BAL SHIKSHAN MANDIR TRUST,MUMBAI vs. CIT (EXEMPTIONS) WARD 1(1), MUMBAI

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ITA 2564/MUM/2026Status: DisposedITAT Mumbai20 May 2026AY 2026-273 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 allowed the assessee's application for withdrawal of the appeal as the issue had become infructuous due to the subsequent approval. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration/approval under Section 80G. Subsequently, the assessee was granted approval under Section 80G(5).

What were the issues?

Whether the appeal filed against the rejection of 80G approval survives when the approval is subsequently granted. The issue became infructuous.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

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 Rajesh R. Shet
For Respondent: Shri Abhishek Meshram, CIT
Hearing: 20/05/2026Pronounced: 20/05/2026

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

The aforesaid appeals have been filed by the assessee against the impugned order dated 02/02/2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the assessee’s application seeking registration/approval under section 80G of the Income Tax Act, 1961 has been rejected.

2 ITA No.2564/Mum/2026 & 2570/Mum/2026 Bal Shikshan Mandir 2. During the course of hearing, the assessee has filed an application seeking withdrawal of the present appeal vide letter dated 27.04.2026, which is reproduced hereunder:-

“1. The Appellant has filed the present appeal before the Hon'ble Tribunal against the order passed under the Income Tax Act, 1961. 2. Subsequent to the filing of the present appeal, the Appellant has been granted approval under Section 80G(5) of the Income Tax Act, 1961 vide order dated 15.04.2026. 3. In view of the aforesaid development, the issue involved in the present appeal does not survive for adjudication and the appeal has become infructuous in view of subsequent approval. 4. The Appellant, therefore, seeks permission of this Hon'ble Tribunal to withdraw the present appeal.”

3.

In view of the above application, we allow the withdrawal of the appeal as the Learned Departmental Representative also does not have any objection. Accordingly the appeals of the assessee are dismissed as withdrawn.

4.

In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced on 20th May, 2026.

Sd/- Sd/- (PRABHASH SHANKAR) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 20/05/2026 KARUNA, sr.ps

3 ITA No.2564/Mum/2026 & 2570/Mum/2026 Bal Shikshan Mandir 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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