ROTARY SANSKARDHAM CHARITABLE TRUST,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI, MUMBAI

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ITA 4139/MUM/2026Status: DisposedITAT Mumbai25 June 2026AY 2027-283 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the impugned orders rejecting the applications had lost their operative effect due to the subsequent grant of renewal and approval. Therefore, the appeals had become infructuous.

What were the facts?

The assessee trust's applications for renewal of registration under section 12AB and approval under section 80G were initially rejected by the CIT (Exemption). Subsequently, the CIT (Exemption) granted the renewal and approval, albeit with certain observations and conditions.

What were the issues?

Whether the appeals are maintainable when the grievance has been rendered infructuous by subsequent events. The impact of subsequent orders granting registration and approval on the pending appeals.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Ms. Ranjana Soni
For Respondent: Smt. Amrita Singh, CIT DR
Hearing: 25/06/2026Pronounced: 25/06/2026

आदेश / O R D E R PER BENCH: The aforesaid appeals have been preferred by the assessee trust against the orders dated 18.02.2026 passed by the learned CIT (Exemption), whereby the applications for renewal of registration under section 12AB and approval under section 80G of the Income-tax Act were rejected.

2 ITA No.4139 & 4140/Mum/2026 Rotary Sanskardham Charitable Trust 2. At the time of hearing, the learned counsel for the assessee submitted that subsequent to the passing of the impugned orders, the learned CIT (Exemption) has granted renewal of registration under section 12AB as well as approval under section 80G to the assessee trust, though while doing so certain observations and conditions have also been incorporated in the subsequent orders. In view of the subsequent grant of registration and approval, it was fairly submitted that the grievance arising from the impugned orders no longer survives for adjudication in the present appeals.

3.

Having considered the rival submissions and the material placed before us, we find that the impugned orders rejecting the applications have lost their operative effect, inasmuch as the learned CIT (Exemption) has subsequently granted renewal of registration under section 12AB as well as approval under section 80G. Consequently, the cause of action giving rise to the present appeals no longer survives and, therefore, both the appeals have become infructuous. It is, however, clarified that if the assessee is aggrieved by any observation, condition or direction contained in the subsequent orders granting registration or approval, it shall be at liberty to avail such remedy as may be permissible in accordance with law.

3 ITA No.4139 & 4140/Mum/2026 Rotary Sanskardham Charitable Trust Accordingly, both the appeals are dismissed as having become infructuous.

4.

In the result, appeals of the assessee are dismissed.

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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