AKHIL BHARAT MERU SHIMPI SAMAJ,MUMBAI vs. CIT (EXMP), MUMBAI

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ITA 4112/MUM/2026Status: DisposedITAT Mumbai19 June 2026AY 2026-20272 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 considered the assessee's request to withdraw the appeal. As the assessee's grievance was resolved and the revenue had no objection, the appeal was permitted to be withdrawn.

What were the facts?

The assessee filed an appeal against the denial of registration under Section 12AB. Subsequently, the assessee sought to withdraw the appeal as their grievance was redressed by obtaining registration under Section 12A following a High Court order.

What were the issues?

Whether the assessee should be allowed to withdraw their appeal after their registration grievance was resolved.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASADSHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Parag Potfode
For Respondent: Ms. Shabana Parveen, CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

ITA No. 4112/Mum./2026

Akhil Bharat Meru Shimpi Samaj, 16, 4th Lane, Kamathipura, Mumbai - 400008 PAN : AACTA1108K ……………. Appellant v/s

CIT(Exemptions), 601, 6th Floor, Cumballa Hill, Mumbai - 400026 ……………. Respondent

Assessee by : Shri Parag Potfode Revenue by : Ms. Shabana Parveen, CIT-DR

Date of Hearing – 16/06/2026 Date of Order – 19/06/2026

O R D E R PER CHALLA NAGENDRA PRASAD, J.M. This appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Exemptions), Mumbai [“Ld. CIT(E)”] dated 08.02.2026, denying registration u/s 12AB of the Act.

2.

Ld. Counsel for the assessee submitted that the assessee has filed an application seeking permission to withdraw the present appeal. Referring to the application dated 16.06.2026, Ld. Counsel submitted that pursuant to the order of the Hon’ble Bombay High Court in Writ Petition (L) No. 7587 of 2026 in the case of Chamber of Tax Consultants vs. Commissioner of Income Tax

2 ITA No.4112/Mum/2026

(Exemptions), the Ld. CIT(E) has granted registration u/s 12A of the Act to the assessee trust. Ld. Counsel submitted that since the grievance of the assessee stands redressed, the assessee do not wish to pursue the present appeal and, therefore, requested that the appeal may be permitted to be withdrawn. Ld. DR has no objection to the request of the assessee.

3.

Considering the submission of the assessee and the withdrawal application filed by the assessee, the present appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 19/06/2026

- Sd/- Sd/- CHALLA NAGENDRA PRASAD MAKARAND VASANT MAHADEOKAR JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 19/06/2026 Prabhat Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai

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