GOOD SHEPHERD TRUST ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(3), MUMBAI

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ITA 5534/MUM/2025Status: DisposedITAT Mumbai24 February 2026AY 2023-24Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL ( (Accountant Member)1 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 assessee requested permission to withdraw the appeal as the grievance raised no longer survived due to the rectification order. The Ld. DR did not object to the withdrawal. The Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order passed by the Ld. Commissioner of Income Tax (Appeals). The assessee subsequently sought to withdraw the appeal, stating that the delay in filing the Audit Report was condoned and a rectification order had been passed by the Assessing Officer re-computing the income.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee's request and subsequent rectification of the income computation.

Which sections of the Income-tax Act were involved?

Section 11,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Ms. Jankhna Chauhan, AR
For Respondent: Shri Arun Kanti Datta, CIT D/R
Hearing: 24.02.2026Pronounced: 24.02.2026

PER AMIT SHUKLA (J.M.): Present appeal filed by the assessee arises out of the order dated 10/07/2025 passed by the Ld. Commissioner of Income tax (Appeals)/ Addl/JCIT (A)-5, Delhi [hereinafter the “Ld.CIT(A)”] for A.Y. 2023-24.

2.

The assessee has filed a letter dated 20/02/2026 seeking withdrawal of the present appeal by submitting that, the delay in filing Audit Report in Form 10BB was condoned by the Ld. Commissioner of Income Tax (Exemption), Mumbai vide order dated 17/11/2025 and pursuant thereto, the Jurisdictional Assessing Officer passed a rectification order u/s 154 dated 12/12/2025 re-computing the income allowing exemption u/s 11

1.

as declared in the return of income. It is submitted that, in view of the rectification, the grievance raised in the present appeal no longer survives and the appeal has become infructuous. Accordingly, the assessee requested for permission to withdraw the appeal.

3.

The Ld. DR did not raise any objection to the withdrawal of the appeal.

4.

In view of the request made by the assessee and considering the fact that the issue stands resolved by the rectification order passed by the Assessing Officer, the assessee is permitted to withdraw the appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, appeal filed by assessee is dismissed.

Order pronounced in the open court on 24/02/2026

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