PAREKHS SADGURU TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS),MUMBAI, MUMBAI

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ITA 3579/MUM/2026Status: DisposedITAT Mumbai24 June 2026AY 2026-20273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee trust filed an appeal against the rejection of its application for renewal of registration under section 12AB. Subsequently, the assessee requested to withdraw the appeal as the CIT(Exemption) had granted the renewal of registration.

What were the issues?

Whether the appeal filed against the rejection of renewal of registration is still maintainable when the registration has subsequently been granted.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii)

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, CIT DR
Hearing: 24/06/2026Pronounced: 24/06/2026

आदेश / O R D E R PER BENCH: The aforesaid appeals, being ITA No. 3579/Mum/2026 and ITA No.3580/Mum/2026 have been filed by the assessee trust against the order dated 14.02.2026 passed by the learned CIT (Exemption), whereby the application filed by the assessee seeking renewal of registration under section 12AB

2 ITA No.3657 & 3658/Mum/2026 Matoshree Umarbai Jethalal Gogripatriwala Charitable Trust and approval under section 80G of the Act came to be rejected.

2.

Assessee vide its letter dated 18th June 2026 prayed for withdrawal of appeal in ITA No. 3579/Mum/2026 & 3580/Mum/2026 for A.Y.2026-27. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“With reference to above we have to submit as under: We have filed above said appeal for precautionary measures against the against Rejection of Renewal of registration u/s 12A (1) (ac) (ii) of Income Tax Act, 1961. However, the CIT(Exemption), Mumbal as per the direction of Hon'ble Bombay High Court in Writ Petition (L) No.7587 of 2026 in the case of The Chamber of Tax Consultants V/s. CIT (Exemptions), Mumbai and others as per their Order dated 09th March, 2026 have passed an Order dated 04th April, 2026 granting renewal of registration as per the Income Tax Act, 1961 In view of above the appeal filed by us is unwarranted and therefore request your good-self to kindly allow us to withdraw the above said appeal.” 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 Appeals. 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.3657 & 3658/Mum/2026 Matoshree Umarbai Jethalal Gogripatriwala Charitable Trust assessee for withdrawal of the Appeals and accordingly, we dismiss the Appeals as withdrawn.

5.

In the result, the appeals of the Assessee are dismissed as withdrawn.

Order pronounced on 24th June, 2026.

Sd/- Sd/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 24/06/2026 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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