SHRI RASIKLAL HIRACHAND SHAH CHARITABLE TRUST,MUMBAI vs. CIT(E)-MUMBAI, MUMBAI

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ITA 2826/MUM/2026Status: DisposedITAT Mumbai15 May 2026AY 2026-273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee trust filed appeals against the rejection of its application for registration under Section 12AA and approval under Section 80G. Subsequently, the assessee received an order granting registration under Section 12AB and approval under Section 80G for subsequent assessment years.

What were the issues?

Whether the appeals filed against the rejection of registration and approval are maintainable when the assessee has subsequently obtained the required registration and approval.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI MAKARAND VASANT MAHADEOKAR

For Respondent: Shri Bhagirath Ramawat, Sr. DR
Hearing: 15.05.2026Pronounced: 15.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

ITA No.2826 & 2827/Mum/2026 (Assessment Year: 2026-27) Shri Rasiklal Hirachand Shah CIT (Exemptions), 6th Charitable Trust, Room No. 601, Floor, Co Chandrakant & Co. Cumballa Mall, MTNL Building, Vs. Behind Hindumata Cinema, Pedder Road, Dr. Gopalrao Mumbai - 400014 Deshmukh Marg, Cumballa Hill, Mumbai - 400026 (Appellant) : (Respondent) PAN AAATR 0162L Appellant by : Letter Dated 06.05.2026 Respondent by : Shri Bhagirath Ramawat, Sr. DR

Date of Hearing : 15.05.2026 Date of Pronouncement : 15.05.2026 O R D E R PER BENCH: Both appeals filed by the assessee are directed against two separate orders, both dated 28.02.2026 passed by the learned Commissioner of Income Tax (Exemptions) [CIT(E)], Mumbai rejecting application for registration u/s. 12AA of the Income Tax Act, 1961 and declining approval u/s. 80G of the Act.

2.

The assessee has filed application dated 06.05.2026, seeking permission to withdraw the appeals. The contents of the said letter are reproduced as under:

“Re: Shri Rasiklal Hirachand Shah Charitable Trust Re: A.Y. 2026-27 Re: Pan No: AAATR0162L Re: Withdrawal of appeal filed before the ITAT on 12/03/2026 For the rejection of renewal of Registration of Trust U/s 80G(5)(i) r.w.s. 12A of Income tax Act, 1961. Dt: 28/02/2026 With reference to above subject. We have to state that we had received the order for registration or approval from CIT(E)-Mumbai u/s 12AB(1)(b) for A.Y. 2027-28 to 2036-37 and clause (ii) of 2nd proviso to sec. 80G(5) Therefore we wish to withdraw the appeal filed before the ITAT on 12/03/2026 Kindly acknowledge the same. We herewith enclose the copy of order for registration or approval Dt. 04/04/2026 for your reference..”

3.

Learned Departmental Representative (DR) has no objection. Accordingly, we permit the assessee to withdraw the present appeals.

4.

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

Order pronounced in the open court on 15 /05/2026.

Sd/- Sd/- (Makarand Vasant Mahadeokar) (Saktijit Dey) Accountant Member Vice President Mumbai; Dated : 15/05/2026 Aks/-

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,

(Dy./Asstt. Registrar) ITAT, Mumbai

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