DHIRUBHAI M KHAKHAR WAFERWALA PUBLIC CHARITABLE TRUST,MUMBAI vs. EXEMPTION WARD 1(2), MUMBAI

At the time of hearing, the learned counsel for the assessee submitted that subsequent to the passing of the impugned order, the learned CIT (Exemption) has granted renewal of registration under section 12AB to the assessee trust, though while doing so certain observations and conditions have also been incorporated in the subsequent order. In view of the subsequent grant of renewal, it was fairly submitted that the grievance arising from the impugned order of rejection no longer survives for adjudication in the present appeal.

Having considered the submissions and the material placed before us, we find that the impugned order rejecting the application for renewal has lost its operative effect inasmuch as the learned CIT (Exemption) has subsequently granted renewal of registration under section 12AB. Consequently, the cause of action giving rise to the present appeal no longer subsists and the appeal has, therefore, become infructuous. Needless to clarify, if the assessee is aggrieved by any observation, condition or direction contained in the subsequent order granting renewal, it shall be at liberty to avail such remedy as may be permissible in accordance with law.

In the result, appeal of the assessee is dismissed.