HORMUSJI EDULJI ALLBLESS CHARITY FUND,MUMBAI vs. CIT(EXEMPTIONS) MUMBAI, MUMBAI

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ITA 3019/MUM/2026Status: DisposedITAT Mumbai08 June 2026AY 2026-273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration under section 12AB. Subsequently, the assessee received an order granting registration for a different assessment year and requested to withdraw the appeal.

What were the issues?

Whether the appeal filed by the assessee should be withdrawn based on subsequent events.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

For Appellant: Shri Vijay Shah
For Respondent: Shri Hemanshu Joshi
Hearing: 08/06/2026Pronounced: 08/06/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the impugned order dated 04.04.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the application filed by the assessee seeking registration under section 12AB of the Income Tax Act, 1961 has been rejected.

2 ITA No.3019/Mum/2026 Hormusji Edulji Allbless Charity Fund 2. Assessee vide its letter dated 05.05.2026 prayed for withdrawal of appeal in ITA No. 3019/Mum/2026 for A.Y.2026-27. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“With reference to your notice of hearing fixed on 08/06/2026 We, have to state that we had received the order for registration or approval from CIT(E)-Mumbai u/s 12AB(1)(b) for A Y 2027-28 to 2036-37 Therefore we wish to withdraw the appeal filed before the ITAT on 18/03/2026 Kindly acknowledge the same. We herewith enclose the copy of order for registration or approval Dt. 04/04/2026 for your reference.” 3. Ld. DR has not raised any objection.

4.

We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn.

5.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 8th June, 2026.

Sd/- Sd/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 08/06/2026

3 ITA No.3019/Mum/2026 Hormusji Edulji Allbless Charity Fund KARUNA, sr.ps

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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