MADANLAL RAJPURIA TRUST,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 18.02.2026 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.4031 & 4032/Mum/2026 Madanlal Rajpuria Trust seeking renewal of approval under section 80G of the Act has also been rejected.

The Appellant, Madanlal Rajpuria Trust (PAN: AAATM0200E), 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 said application was rejected by the Ld. CIT (Exemptions), Mumbai vide Order in Form 10AD dated 18.02.2026, primarily on the ground that the simultaneous application for registration under Section 12AB had been rejected vide Order dated 18.02.2026, and consequently the condition stipulated under Section 80G(5)(i) of the Act was not satisfied.

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 several grounds, including that the rejection of the Section 12AB application (which was the sole basis for the 80G rejection) was itself erroneous in law, and that the Appellant had a long-standing history of genuine charitable activities. Subsequent Development - Grant of Registration:

3 ITA No.4031 & 4032/Mum/2026 Madanlal Rajpuria Trust 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 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 09.04.2026. The approval has been granted bearing Unique Registration Number AAATM0200E27MB02 and is valid for Assessment Years 2027-28 to 2031-32. In view of the grant of registration 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(s) 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.4031 & 4032/Mum/2026 Madanlal Rajpuria Trust 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