THE DIVINE LIFE SOCIETY,JAIPUR vs. EXEMPTION WARD 1, JAIPUR, JAIPUR

ITA 1484/JPR/2026Status: DisposedITAT Jaipur14 October 2026AY 2025-263 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeals filed by the assessee were to be dismissed as withdrawn. The reasoning was based on the assessee's written application seeking withdrawal of the appeals. The assessee had stated that the subsequent grant of registration and approval by the CIT(E) rendered the pending appeals infructuous. The Ld. DR for the Revenue had no objection to this withdrawal. Therefore, following the assessee's request and the Revenue's acquiescence, the Tribunal dismissed both appeals as withdrawn. No specific finding was made on the merits of the original orders rejecting the applications, as the appeals were disposed of on procedural grounds. The ratio decidendi is that an appeal that has become infructuous due to subsequent events can be withdrawn by the appellant with the consent of the respondent, leading to its dismissal as withdrawn.

What were the facts?

The assessee, The Divine Life Society, filed two appeals (ITA Nos. 1484 & 1491/JPR/2026) against orders dated 14.03.2026 passed by the CIT(E), Jaipur. These orders rejected the assessee's applications in Form No. 10AB for registration under Section 12A(1)(ac)(ii) and for approval under Section 80G(5) of the Income Tax Act, 1961, for Assessment Year 2025-26. Subsequently, the assessee filed fresh applications in Form No. 10AB on 27.03.2026. The CIT(E) allowed these fresh applications, condoning the delay, and granted registration under Section 12AB (corresponding to Section 12A of the 1961 Act) and approval under Section 80G(5) of the 1961 Act via orders dated 23.09.2026. Consequently, the assessee sought to withdraw the pending appeals as they had become infructuous.

What were the issues?

1. Whether the pending appeals are to be dismissed as withdrawn in light of the subsequent grant of registration and approval by the CIT(E)? (Question of procedure/mixed law and fact, turning on the principles of mootness and withdrawal of appeals). Assessee's contention: The assessee argued that the appeals have become infructuous due to the grant of fresh registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5) by the CIT(E) on 23.09.2026. Therefore, the assessee requested to withdraw the appeals. The withdrawal was sought on instructions, bona fide, without prejudice to the assessee's rights in other proceedings, and with no prejudice to the Revenue. Revenue's contention: The Revenue, through the Ld. DR, had no objection to the withdrawal of the appeals by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 12A(1)(ac)(ii),Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

For Appellant: CA (thru
Hearing: 13.10.2026Pronounced: 14.10.2026

P a g e | 2 ITA Nos. 1484 and 1491/JPR/2026 The Divine Life Society Per Annapurna Gupta, AM:-

Both the present appeals have been filed by the assessee against the separate orders passed by the CIT Exemption, Jaipur (hereinafter referred to as “Ld. CIT(E)”), both dated 14.03.2026 under Section 12A and 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

During the course of hearing before us, learned counsel for the assessee filed an application in writing seek

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →