PURSHOTAMDAS HARKISONDAS CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

PDF · subscribers
ITA 3230/MUM/2026Status: DisposedITAT Mumbai15 May 2026AY 2026-20273 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 assessee sought to withdraw the appeals based on the subsequent registration granted by the Bombay High Court. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee, Purshotamdas Harkisondas Charitable Trust, filed appeals against the rejection of its application for registration under Section 12AA and approval under Section 80G. Subsequently, the trust obtained registration from the Bombay High Court.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn, given that the assessee had obtained the required registration from a higher authority after filing the appeals.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA 3230/MUM/2026
ITA 3231/MUM/2026

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL *C BENCH; MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.3230 & 3231/Mum/2026 (Assessment Year: 2026-27) Purshotamdas Harkisondas Charitable Trust, 1_ Vithaldas Chambers; 16, Mumbai Samachar Marg: Fort, Mumbai 400023 CIT (Exemptions), Room No. 601. 6th Floor; Cumballa Mall, MTNL Building; Pedder Road, Dr. Gopalrao Deshmukh Marg; Cumballa Hill, Mumbai 400026 (Respondent (Appellant_ PAN: AAATP 0279N Appellant by Respondent by Letter Dated 11.05.206 Shri Bhagirath Ramawat_Sr_DR Date_of Hearing Date of Pronouncement 15.05.2026 15.05.2026 QRDER Per: Makarand Vasant Mahadeokar_AM Both appeals filed by the assessee are directed against two separate orders, both dated 18.02.2026 passed by the learned Commissioner of Income Tax (Exemptions) [CIT(E)], Mumbai rejecting application for registration uls. 12AA ofthe Income Tax Act; 1961 and declining approval u/s. 80G ofthe Act: 2 The assessee has filed application dated 11.05.2026, received by the Registry on 13.05.2026, seeking permission to withdraw the appeals. The contents of the said letter are reproduced as under: Vs _ Re: Purshotamdas Harkisondas Charitable Trust PAN No: AAATP 0279N Appeal No. ITA 3230/MUM/2026 ITA 3231/MUM/2026 Date of hearing ISth June, 2026 Withdrawal of_Appeal Above referred two appeals were filed against the order of CIT (Exemption) Mumbai rejecting registration of this trust us. 12A/BOG. Subsequently Hon. Bombay High Court we have been granted registration on 04.04.2026 (order are enclosed) In view of the above we would like to withdraw the appeals mentioned hereinabove. Kindly allow withdrawal of appeal. Inconvenience caused to you is regretted 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. - (Saktijit Dey) Vice President (Makarand Vasant Mahadeokar) Accountant Member Mumbai; Dated 15/05/2026 Aksk_ 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

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →