MATOSHREE UMARBAI JETHALAL GOGRIPATRIWALA CHARITABLE TRUST,MUMBAI vs. CIT(E)-MUMBAI, MUMBAI

PDF · subscribers
ITA 3657/MUM/2026Status: DisposedITAT Mumbai24 June 2026AY 2026-273 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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee trust filed appeals against the rejection of its application for renewal of registration under section 12AB. Subsequently, the trust received an order for registration/approval from the CIT(E) under section 12AB and 80G(5).

What were the issues?

The primary issue was whether the appeals filed against the rejection of registration should be withdrawn, given that the registration was subsequently granted.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Shri Dinesh Shah
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. 3657/Mum/2026 and ITA No.3658/Mum/2026 have been filed by the assessee trust against the order dated 21.02.2026 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 23rd April 2026 prayed for withdrawal of appeal in ITA No. 3657/Mum/2026 & 3658/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 subject, we have to state that we had filed an appeal against the order of CIT(E) Mumbai-dated 21/02/2026 on 28/03/2026, however in mean time, we had received the order for registration or approval from CIT (E) - Mumbai U/s 12AB(1)(b) and Clause (ii) of 2nd proviso to section 80G(5) Therefore we wish to withdraw the appeal filed before the ITAT on 28/03/2026.” 3. Ld. DR has not raised any objection.

4.

We have heard both the parties 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 assessee for withdrawal of the Appeals and accordingly, we dismiss the Appeals as withdrawn.

3 ITA No.3657 & 3658/Mum/2026 Matoshree Umarbai Jethalal Gogripatriwala Charitable Trust

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

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →