S B PATEL CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 3513/MUM/2026Status: DisposedITAT Mumbai18 June 20262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn based on the subsequent grant of registration.

What were the facts?

The assessee trust filed an appeal against the rejection of its registration application under Section 12AB. Subsequently, the assessee was granted the requisite registration by the appropriate authority.

What were the issues?

The primary issue was the rejection of the trust's application for registration. However, the appeal became infructuous due to subsequent events.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: HON’BLE SHRI PAWAN SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI PHYSICAL HEARING BEFORE HON’BLE SHRI PAWAN SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 3513/MUM/2026 S.B. Patel Charitable Trust CIT (Exemptions) 601, 6th Floor, Cumballa Hulls Bhupati Chambers, GF, 13 बनाम/ Mathew Road, Girgaon, Mumbai - 400004 MTNL TE Building, Peddar Road Vs. Dr. Gopal Rao Deshmukh Marg Mumbai-400026 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATS-2137-C (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant by : Ms. Pranaya Muthathyan – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Sajit V.Nair (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 17-06-2026 घोषणाकीतारीख /Date of Pronouncement 18-06-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration application u/s 12AB vide impugned order dated 14.02.2026 of Ld. Commissioner of Income Tax (Exemptions), the assessee is in further appeal before us. 2. The Ld. AR, at the outset, sought withdrawal of the appeal on the ground that requisite registration has subsequently been granted by appropriate authority to the assessee. The Ld. CIT-DR did not raise any objection to the same.

3.

Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 18th June, 2026 Sd/- Sd/- (PAWAN SINGH) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER ANKIT, PS Dated: 18.06.2026 आदेश की प्रतितलतप अग्रेतिि /Copy of the Order forwarded to : 1. अपीलाथी/Appellant 2. प्रत्यथी/Respondent 3. आयकरआयुक्त/CIT 4. ववभागीयप्रवतवनवि/DR 5. गार्डफाईल/GF ASSISTANT REGISTRAR

ITAT MUMBAI

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