YOGYATA EDUCATION TRUST,DELHI vs. CIT(EXEMPTION), DELHI, DELHI

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ITA 3218/DEL/2026Status: DisposedITAT Delhi13 October 20263 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application to withdraw the instant appeal. The assessee's counsel explained that the appeal was filed against an order under section 80G(5) of the Act. However, the assessee subsequently applied for and obtained provisional registration under section 12A of the Act from AY 2022-23 to 2026-27. This subsequent development rendered the original appeal moot. The Revenue did not object to the withdrawal. Therefore, the Tribunal allowed the assessee's application and dismissed the appeal as withdrawn. No specific issue was left undecided, as the appeal itself was withdrawn.

What were the facts?

The assessee, Yogyata Education Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against an order dated 10.03.2026 passed by the Commissioner of Income Tax (Exemption), Delhi. This order was in proceedings under section 80G(5) of the Income-tax Act, 1961. The appeal was filed on 26.03.2026. Subsequently, the assessee filed an application seeking to withdraw the appeal. The reason for withdrawal was that the assessee had filed an application for provisional registration under section 12A of the Act, which was accepted by the CIT (Exemption), granting registration from AY 2022-23 to 2026-27. The assessee stated that this rendered the matter for which the appeal was filed moot.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeal against the order passed by the CIT (Exemption) under section 80G(5) of the Income-tax Act, 1961, in light of subsequent events. Assessee's contentions: The assessee argued that it had filed an appeal against the rejection order under section 80G of the Act. However, it subsequently filed an application for provisional registration under section 12A of the Act, which was accepted by the CIT (Exemption) and granted registration for AY 2022-23 to 2026-27. In view of these developments, the assessee sought to withdraw the ITAT appeal as the original issue was resolved. The assessee also noted that liberty to file a fresh application for registration under section 12A and 80G was granted by the Hon'ble CIT(Exemption), Delhi. Revenue's contentions: The Revenue did not dispute the assessee's averments regarding the withdrawal.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A,Section 12A(1)(AC)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Respondent: Shri Sher Singh, CIT

PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee’s appeal arises against the Commissioner of Income Tax (Exemption), Delhi’s order dated 10.03.2026 having DIN and Notice no. ITBA/EXM/F/EXM45/2025- 26/1087155022(1), involving proceedings under section 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. Learned counsel representing assessee has filed its application seeking to withdraw the instant appeal, reading as under:

ITA 3218/DEL/2026 YOGYATA EDUCATION TRUST

Reference: Bench- 'G' in the case of M/s Yogyata Education Trust, Appeal No.3218/DEL/2026 PAN: AAATY5968K. Respected Sir, The above referred case has been fixed for hearing on 07.09.2026. It is respectfully submitted that assessee has filed an appeal before your honor against the rejection order passed by CIT (exemption) Delhi under section 80G of the Act. Thereafter assessee filed application alongwith approval of condonation of delay for provisional application of registration U/s 12A of the Act, said application has been accepted by CIT (Exemption) and granted registration U/s 12A(1) (AC) of the act from AY 2022-23 to 2026-27. In the view of above-mentioned fact assessee withdraws said ITAT appeal (i.e. Appeal no: 3218/DEL/2026 filed on 26.03.2026) as the matter for which assessee filed an appeal before your honor. The Assessee has filed an application for approval of registration under section 12A and 80G in terms of liberty to file fresh application was granted by Hon'ble CIT(Exemption), Delhi The Appellant therefore prays that permission may kindly be granted to withdraw the above-mentioned appeal and the same may please be treated as withdrawn.” 3. The Revenue is equally fair in not disputing the assessee’s above extracted withdrawal averments. 4. This assessee’s appeal is dismissed as withdrawn in above terms subject to all just exceptions. Order pronounced in the open court on 7th September, 2026

Sd/- Sd/- SANJAY AWASTHI SATBEER SINGH GODARA ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 13th October, 2026 RK/- Copy to: YOGYATA EDUCATION TRUST CIT(EXEMPTION), DELHI A-6, UPKAR APARTMENTS, MYUR DELHI VIHAR I EXTENSION,, DELHI-110091, DELHI-110002, DELHI DELHI 1

3 THE PCIT / CIT,

ITA 3218/DEL/2026 YOGYATA EDUCATION TRUST

4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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