DAYABEN GIRJASHANKER SHETH TRUST ,MUMBAI vs. CIT(EXEMPTION) , MUMBAI

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ITA 619/MUM/2026Status: HeardITAT Mumbai22 April 20262 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 noted that the subsequent rectification orders by the CIT(E) rendered the appeals infructuous. Therefore, the assessee's request to withdraw the appeals was accepted.

What were the facts?

The assessee trust filed appeals against orders of the CIT(E). Subsequently, the CIT(E) rectified his earlier orders and granted registration under Section 12AB and approval under Section 80G(5).

What were the issues?

Whether the appeals have become infructuous due to subsequent rectification orders by the CIT(E) and if withdrawal of appeals is permissible.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),Section 254(1)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 620/MUM/2026
ITA Nos. 619/MUM/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER BENCH 1. These two appeals by assessee are directed against the separate order of Ld. CIT(E), both dated 27.12.2025. 2. At the outset of hearing, the Ld. Authorised Representative (AR) of the assessee submits that after filing the aforesaid appeals, the Ld. CIT (E) rectified his order dated 27.12.2025 and allowed registration under Section 12AB as well as approval under Section 80G(5) of Act vide separate orders dated 17.04.2026. The Ld. CIT(E) vide passing the order dated 17.04.2026 followed the decision of jurisdictional High Court in Chamber of Tax Consultants & Ors. Vs The CIT(E) in Writ Petition No. 7587 of 2026. Thus,

ITA Nos. 619/MUM/2026 & 620/MUM/2026 Dayaben Girjashanker Sheth Trust these both the appeals have become infructuous. Therefore, he may be allowed to withdraw both the appeals. 3. The Ld. Commissioner of Income Tax – Departmental Representative (CIT- DR) for the revenue submits that he has no objection if both the appeals are dismissed as withdrawn. 4. Considering the submission of both the parties and request of Ld. AR of the assessee, both the appeals are dismissed as withdrawn. 5. In the result, both the appeals of the assessee are dismissed as withdrawn. Order was pronounced on 22 /04/2026 in open Court, at the time of hearing.

Sd/- Sd/- MAKARAND VASANT MAHADEOKAR PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER

MUMBAI, Dated: 22/04/2026 Zu, P.S. 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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