EDULJI ALLBLESS BAUG ,MUMBAI vs. CIT(EXEMPTION) , MUMBAI

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ITA 1993/MUM/2026Status: DisposedITAT Mumbai12 May 20263 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 Tribunal accepted the assessee's request to withdraw the appeal as it had become infructuous. The CIT(E) had already granted the renewal of registration.

What were the facts?

The assessee's application for renewal of registration under Section 12AB was rejected by the CIT(E) for not including an irrevocability clause and for other violations. Subsequently, the CIT(E) granted the renewal based on a Bombay High Court decision.

What were the issues?

Whether the appeal filed against the rejection of registration renewal is maintainable when the registration has been subsequently granted.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “E” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI

BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER

ITA No. 1993/Mum/2026 Edulji Allbless Baug, CIT (Exemptions) 300-A, Rajaram Mohan Rai Marg Room No. 601, 6th Floor, Charni Road, vs. Cumballa Hill, Mumbai-400004. MTNL Building, Peddar Road, PAN : AAATE0039M Mumbai-400026. (Appellant) (Respondent)

For Assessee : Shri Dinesh Shah For Revenue : Shri Ritesh Misra, CIT-DR Date of Hearing : 11-05-2026 Date of Pronouncement : 12-05-2026 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions)-Mumbai [„Ld.CIT(E)‟], dated 29-01-2026, wherein the assessee‟s application in Form-10AB filed on 26-09-2025 u/s. 12A(1)(ac)(ii) of the Income Tax Act, 1961 („the Act‟), seeking renewal of registration u/s. 12AB of the Act was rejected on the ground of non-inclusion of irrevocability or dissolution clause in Trust Deed/MOA and specified violation as per explanation (9) to section 12AB(4) of the Act.

2.

During the course of hearing, Ld.AR submitted that pursuant to the decision of the Hon‟ble Bombay High Court in the case of Chamber of Tax Consultants and others vs. CIT(E), Writ Petition (2) 7589 of 2026, the

2 ITA No. 1993/Mum/2026

Ld.CIT(E) has granted the renewal u/s 12AB vide order dt. 04-05-2026 for AY. 2027-28 to AY. 2036-37 and in light of the same, the assessee wishes to withdraw the present appeal so filed before the Tribunal as the same has become infructuous in view of grant of approval by the Ld.CIT(E).

3.

Per contra, the Ld.DR is heard, who has not raised any specific objection to the withdrawal request made by the Ld.AR on behalf of the assessee.

4.

After hearing both the parties and considering the fact that the Ld.CIT(E) vide his subsequent order dt. 04-05-2026 has granted the approval so sought by the assessee, the present appeal has become infructuous and assessee‟s request seeking withdrawal of the present appeal is hereby accepted.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 12-05-2026.

Sd/- Sd/- [SANDEEP SINGH KARHAIL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 12-05-2026 TNMM

3 ITA No. 1993/Mum/2026

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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