ESTATE OF LATE SHRI DEVIDAS HARKISONDAS KASABWALA,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

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ITA 3328/MUM/2026Status: DisposedITAT Mumbai25 June 2026AY 2027-283 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal as the original grievance no longer survived. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order withdrawing its registration under Section 12A of the Income Tax Act. Subsequently, the Commissioner granted the assessee fresh registration under Section 12A.

What were the issues?

Whether the appeal filed against the withdrawal of registration survives after fresh registration is granted.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Respondent: Smt. Amrita Singh
Hearing: 25/06/2026Pronounced: 25/06/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been preferred by the assessee against order dated 31.01.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, whereby the application filed by the assessee seeking renewal of registration under section 12AB of the Income Tax Act, 1961.

2 ITA No.3328/Mum/2026 Estate of Late Shri Devidas Harkisondas Kasabwala

2.

Assessee vide its letter dated 18.06.2026 prayed for withdrawal of appeal in ITA No. 3328/Mum/2023 for A.Y.2027-28. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“In respect of the above, we wish to place the following facts before your Honours: a) That the appeal in question was filed against the order for withdrawal of registration u/s 12A of the Act passed by the Commissioner of Income-tax (Exemptions), Mumbai on 31 January 2026. b) That thereafter, the Commissioner of Income-tax (Exemptions), Mumbai has on 17th April 2026 passed an order granting the Appellant registration u/s 12A of the Act (copy attached). In view of the facts of the matter, it is evident that the grievance for which the impugned appeal was constituted does not survive anymore. In the premise, the Appellant wishes to withdraw the appeal and pleads before your Honours that the appeal be dismissed as withdrawn.” 3.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

3 ITA No.3328/Mum/2026 Estate of Late Shri Devidas Harkisondas Kasabwala 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 25th June, 2026.

Sd/- Sd/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 25/06/2026 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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