S R FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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ITA 2647/MUM/2026Status: DisposedITAT Mumbai30 June 2026AY 2026-272 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the rejection of its applications for registration under Section 12AB and Section 80G. During the hearing, the assessee requested to withdraw the appeals.

What were the issues?

Whether the appeals filed by the assessee against the rejection of registration applications are to be dismissed as withdrawn upon the assessee's request.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH; MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI PAWAN SINGH

Hearing: 29.06.2026Pronounced: 30.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA Nos. 2647 & 2648/Mum/2026 (Assessment Year: 2026-27)

S R Foundation CIT (Exemptions) 105, Apollo Arcade, R K Singh 6thFloor, CH - 601, MTNL Tel. Marg, Near SonaUdyog, vs. Ex. Building, Cumballa Hills, Andheri East, Mumbai, Pedder Road, Mumbai, Maharashtra, 400069. Maharashtra, 400026.

PAN: AAPTS6713H (Appellant) (Respondent) For Assessee : Shri Satish (Virtually) For Revenue : ShriNishantSomaiya (CIT DR) Date of Hearing : 29.06.2026 Date of Pronouncement : 30.06.2026 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the Assessee against the respective orders of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], both dated 18.02.2026, wherein, the assessee’s application seeking registration u/s. 12AB(i)(b)(ii) and Section 80G(5) have been rejected.

2.

During the course of hearing, the ld. AR requested for the withdrawal of the present appeals on behalf of the assessee in view of subsequent grant of registration/approval by the ld CIT(E).

3.

The ld. DR has been heard, who has not raised any objection to such withdrawal request by the ld. Counsel for the assessee.

ITA Nos. 2647 & 2648/Mum/2026; A.Y. 2026-27 S. R. Foundation

4.

After hearing both the parties, the request for seeking withdrawal of the aforesaid appeals so made on behalf of the assessee is hereby accepted and the appeals filed by the assessee are dismissed as withdrawn.

5.

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

Order pronounced on 30.06.2026

Sd/- Sd/- PAWAN SINGH VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 30.06.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai

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