BAI MEHERBAI HORMUSJI EDULJI ALLBLESS CHARITY FUND,MUMBAI vs. CIT(E) - MUMBAI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 3863/Mum/2026 (Assessment Year: 2026-27) Bai Meherbai Hormusji CIT (Exemptions) Edulji Allbless Charity Room No. 601, MTNL Fund Vs. Building, 6th Floor, Allbless Baug, 300-A, Pedder Road, Cumballa Rajaram Mohan Rai Hill, Mumbai-400026 Marg, Charni Road, Mumbai, Mumbai- 400004, Maharashtra PAN/GIR No. AABTB6183G (Applicant) (Respondent) Assessee by Shri Dinesh Rasiklal Shah, Ld. AR Revenue by Shri Yogesh Kamat, Ld. DR Date of Hearing 25.06.2026 Date of Pronouncement 30.06.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal by the assessee is directed against the order dated 28.02.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai[hereinafter referred to as "CIT(A)"], in Form No. 10AD, whereby the assessee’s application in Form No. 10AB filed under section 12A(1)(ac)(ii) of the Income-tax Act, 1961

2 ITA No. 3863/Mum/2026 Bai Meherbai Hormusji Edulji Allbless Charity Fund [hereinafter referred to as "the Act"], seeking renewal of registration under section 12AB of the Act, was rejected. 2. The assessee had filed the application for renewal of registration on 26.09.2025. The learned CIT(E) rejected the application, inter alia, on the ground that the trust deed did not contain express clauses concerning irrevocability of the trust and the manner of application of the trust funds and properties upon dissolution. The learned CIT(E) also treated the information furnished in Form No. 10AB regarding irrevocability of the trust as a specified violation within the meaning of Explanation (g) to section 12AB(4) of the Act. 3. At the time of hearing, the learned Authorised Representative (AR) placed on record a written request dated 19.06.2026 seeking permission to withdraw the present appeal. It was submitted that, subsequent to the passing of the impugned order, the learned CIT(E), Mumbai, had granted registration to the assessee under section 12AB(1)(b) of the Act vide order in Form No. 10AD dated 04.04.2026. The registration has been granted under Unique Registration Number AABTB6183G27MB01 for Assessment Years 2027-28 to 2036-37. 4. In view of the subsequent grant of registration and the categorical written request made by the assessee, the learned AR submitted that the assessee did not wish to pursue the present appeal and sought permission to withdraw the same.

3 ITA No. 3863/Mum/2026 Bai Meherbai Hormusji Edulji Allbless Charity Fund 5. We have considered the request of the assessee and perused the material placed on record. Since the assessee has been granted registration under section 12AB(1)(b) of the Act for Assessment Years 2027-28 to 2036-37 and has expressly sought withdrawal of the appeal, permission to withdraw the appeal is granted. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 30.06.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 30/06/2026 Dhananjay, Sr.PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. संबंधधत आयकर आयुक्त / The CIT(A) आयकर आयुक्त(अपील) / Concerned CIT 4. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai