KRISHNADEVI KISONGOPAL RAJPURIA FOUNDATION,MUMBAI vs. CIT EXEMPTIONS, MUMBAI

आदेश / O R D E R PER BENCH: The aforesaid two appeals have been preferred by the assessee against two separate orders dated 17.02.2026 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 has been rejected and, as a consequence thereof, the application

2 ITA No.4008 & 4009/Mum/2026 Krishnadevi Kisongopal Rajpuria Foundation seeking renewal of approval under section 80G of the Act has also been rejected.

The Appellant, Krishnadevi Kisongopal Rajpuria Foundation (PAN: AAATK7762K), having its registered office at Rajpuria Bhavan, 69 Nehru Road, Vile Parle East, Mumbai 400057, most respectfully submits this application seeking permission to withdraw the above captioned appeal. Background of the Appeal: The Appellant had filed an application in Form 10AB on 30.09.2025 under clause (ii) of first proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961 seeking renewal of approval under Section 80G of the Act. The same was rejected by the Ld. CIT (Exemptions), Mumbai vide Order in Form 10AD bearing DIN No. dated ITBA/EXM/F/EXM45/2025-26/1086119026(1) 17.02.2026, consequent upon the rejection of the Appellant's simultaneous application for renewal of registration under Section 12AB, on the ground that the eligibility condition under Section 80G(5)(i) was not satisfied in the absence of a valid Section 12AB registration. Being aggrieved by the aforesaid rejection order, the Appellant preferred an appeal before this Honourable Tribunal by filing Form No. 36 on 03.04.2026, challenging the rejection on the ground that the underlying Section 12AB registration application had been wrongly rejected and that the Trust had a long-standing history of genuine charitable activities. Subsequent Development - Grant of Approval:

3 ITA No.4008 & 4009/Mum/2026 Krishnadevi Kisongopal Rajpuria Foundation Subsequent to the filing of the present appeal, the Honourable Bombay High Court, in Writ Petition (L) No. 7587 of 2026 in The Chamber of Tax Consultants & Ors. vs. CIT(E), held that a public charitable trust is deemed irrevocable by operation of law, unless the instrument of trust expressly provides a power of revocation, and directed the Department to refrain from rejecting applications for registration/renewal under Section 12AB/80G solely on the ground of absence of an explicit irrevocability clause in the Trust Deed/ instrument. In compliance with the binding judicial directions of the Honourable Bombay High Court, the learned CIT (Exemptions), Mumbai has, on reconsideration of the same application, granted renewal of approval under clause (ii) of 2nd proviso to Section 80G(5) of the Act vide Form 10AD dated 13.04.2026. The approval has been granted bearing Unique Registration Number AAATK7762K27MB02 and is valid for Assessment Years 2027-28 to 2031-32. In view of the grant of approval aforesaid, the primary grievance underlying the present appeal stands fully redressed. There is accordingly no subsisting cause of action warranting continuation of this appeal. Prayer: In the facts and circumstances set out above, the Appellant most respectfully prays that this Honourable Tribunal may graciously be pleased to: Permit withdrawal of the above captioned appeal, and pass such other order as this Honourable Tribunal may deem fit and proper in the interest of justice The hearing of this appeal is fixed on 25th June, 2026. The Appellant undertakes to appear / be represented before this Honourable Tribunal on the said date, if so required.” 3. Ld. DR has not raised any objection.

4 ITA No.4008 & 4009/Mum/2026 Krishnadevi Kisongopal Rajpuria Foundation 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 Appeals and accordingly, we dismiss the Appeals 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