GJANAHATA FOUNDATION,MUMBAI vs. CIT EXEMPTIONS MUMBAI, PEDDER ROAD MUMBAI

PDF · subscribers
ITA 3811/MUM/2025Status: DisposedITAT Mumbai14 January 2026AY 2025-2026Bench: SHRI SAKTIJIT DEY (Vice President), SHRI JAGADISH (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered the AR's application for withdrawal and noted that the Departmental Representative (DR) had no objection. The Tribunal allowed the appeal to be withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) rejecting their application for registration under Section 12A. The assessee's Authorized Representative (AR) requested to withdraw the appeal as a fresh application for registration under Section 12AB had been filed.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on a fresh application for registration filed by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI JAGADISH

For Appellant: Ms. Mahima Pandey
For Respondent: Shri. Arun Kanti Datta, CIT D.R
Hearing: 12.01.2026Pronounced: 14.01.2026
1.

The present appeal has been filed by the assessee against the order of ld. Commissioner of Income Tax (Exemptions)[hereinafter ‘CIT (E)’]dated 22.05.2025 rejecting the registration under Section 12A.

2.

The ld. Authorised Representative (AR) at the outset has submitted that assessee wishes to withdraw the appeal as it has made a fresh application before the ld. CIT (E) for registration under section 12A. The Ld. AR, therefore requested to allow the appeal to be withdrawn.

3.

The ld. Departmental Representative (DR) did not object the withdrawal of appeal.

Gjanahata Foundation, Mumbai 4. We have considered the application made by Ld. AR and material available on record. The assessee has filled appeal against the order of Ld. CIT (E ), rejecting the application made in Form 10AB , seeking registration under section 12AB. The Ld AR has submitted that the assessee has made fresh application before the CIT (E) for registration under Section 12AB, in view of CBDT Circular dated 17.04.2025and therefore, wish to withdraw the appeal. The Ld DR has no objection to it.

5.

We, accordingly, allow the appeal by assessee to be withdrawn.

6.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 14th day of January, 2026 at Mumbai.

More judgments on Section 12A

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

Recent GST High Court judgments

Search GST case law →