PRABHUDAS LILLADHER CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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ITA 4110/MUM/2026Status: DisposedITAT Mumbai15 May 2026AY 2026-20273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee trust's application for registration under Section 12AA and approval under Section 80G was rejected by the CIT(Exemptions). Subsequently, the CIT(A) granted registration under Section 12AB and approval under Section 80G. The assessee then sought to withdraw their appeals before the ITAT.

What were the issues?

Whether the appeals filed by the assessee against the rejection of registration and approval are to be withdrawn as the subsequent orders granted the necessary approvals.

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, “C” 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 “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

ITA No.4109 & 4110/Mum/2026 (Assessment Year: 2026-27) Prabhudas Lilladhar Charitable CIT (Exemptions), 6th Trust, 604 Residency – A, Room No. 601, Floor, Lokhandwala Complex, Cumballa Mall, MTNL Building, Vs. Andheri West, Pedder Road, Dr. Gopalrao Mumbai - 400053 Deshmukh Marg, Cumballa Hill, Mumbai - 400026 (Appellant) : (Respondent) PAN: AAATP 3098F Appellant by : Letter Dated 12.05.2026 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 Saktijit Dey, Vice President: The 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 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 07.05.2026, seeking permission to withdraw the appeals. The contents of the said letter are reproduced as under:

“Withdrawal of appeal no. 4109/M/2026 The Renewal Registration of Prabhudas Lilladher Charitable Trust was denied by the CIT (Exemption) as there was no irrevocable clause in the Trust Deed executed on 01/09/1990. With respect to Writ Petition No 7587 of 2026 filed before the Bombay High Court by various other Trusts and The Chamber of Tax consultants whose registration was denied on similar grounds. The Bombay High Court Vide Order dated 9th March 2026 had directed the Commissioner of income tax (Exemption) not to deny registration solely on account of trust having no irrevocable clause. The CIT (A) has vide order dated 8.4.2026 approved the trust registration u/s 12AB as well as under 80G. Copy of the same are attached. In view of Registration u/s 12AB and 80G now being granted, we hereby withdraw the appeal."

3.

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

4.

In the result, appeals 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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