SHRIRAM SCIENTIFIC & INDUSTRIAL RESEARCH FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, DELHI

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ITA 7391/DEL/2025Status: DisposedITAT Delhi21 April 2026AY 2023-243 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 assessee had obtained fresh approval under Section 80G, rendering the current appeal infructuous. The assessee requested to withdraw the appeal.

What were the facts?

The assessee's appeal was filed against the rejection of registration under Section 80G of the Income Tax Act. Subsequently, the assessee applied for fresh approval under Section 80G and was granted it.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee obtaining subsequent approval for registration under Section 80G.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri Prince Chung, CA
For Respondent: Ms. Amisha S Gupt, CIT DR
Hearing: 21.04.2026Pronounced: 21.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.7391/Del/2025 [Assessment Year : 2023-24] Shriram Scientific & vs CIT (Exemptions) Industrial Research Civic Centre, Foundation, Flat No.404, Minto Road, Akashdeep Building, 26A, New Delhi-110002 Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAATS0867K APPELLANT RESPONDENT Appellant by Shri Prince Chung, CA Respondent by Ms. Amisha S Gupt, CIT DR Date of Hearing 21.04.2026 Date of Pronouncement 21.04.2026

ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 26.09.2025 by Ld. Commissioner of Income Tax (Exemption), Delhi [“Ld.CIT(A)”] against the rejection of registration passed u/s 80G the Income Tax Act, 1961 [“the Act”] pertaining to Assessment Year 2023- 24.

2.

It is submitted that a letter dated 20.04.2026 filed by Shri Pradeep Sharma is also placed on record. For the same, the relevant contents of the letter are reproduced as under:-

ITA No.7391/Del/2025 “The above noted appeal is fixed for hearing before the Hon'ble 'E' Bench on Tuesday Le. 21th April, 2026. In this connection, it is most respectfully submitted before your honour that the present appeal pertains to the rejection of registration under Section 80G of the Income-tax Act, 1961. It is submitted that subsequent to the filing of the present appeal, the Appellant has made a fresh application for grant of approval under Section 80G of the Act before the Ld. Commissioner of Income-tax (Exemption). Pursuant thereto, the Ld. CIT(Exemption) has granted approval under Section 80G of the Act to the Appellant, thereby rendering the grievance raised in the present appeal infructuous. The copy of the consent letter for withdrawal of the appeal, as issued by the client, along with the approval under Section 80G attached herewith for your kind perusal. Under these circumstances, it is prayed that the aforesaid appeal may kindly be allowed to be withdrawn and necessary order may kindly be passed in this regard. The inconvenience caused to your honour is sincerely regretted.”

3.

Ld. CIT DR for the Revenue has no objection in this regard.

4.

We have heard the contention of both the parties and perused the material available on record. In view of the prayer made vide letter dated 20.04.2026, ITA No.7391/Del/2025 [Assessment Year 2023- 24] in the case of “Shriram Scientific & Industrial Research Foundation” is permitted to be withdrawn. Hence, appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 21.04.2026. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Date:- 22.04.2026 *Amit Kumar, Sr.P.S* Page | 2

ITA No.7391/Del/2025

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