ITAT Mumbai Dismisses Appeal as Withdrawn in Trust Registration Matter

The “G” Bench of the Income Tax Appellate Tribunal, Mumbai, dismissed the appeal filed by God Is Love Charitable Trust as withdrawn in relation to rejection of registration under Section 12AA of the Income-tax Act.

Background: Technical Rejection of Form 10AB

The appeal was directed against an order of the CIT (Exemptions) dated 29.03.2023, whereby the trust’s application for registration was rejected. The rejection was stated to be on technical grounds, including alleged mismatch in code/clauses selected in Form 10A and Form 10AB, and non-submission of documents within time. The trust contended that the lapse was technical and not deliberate, and sought grant of final registration under Section 12A/12AB.

Application for Withdrawal Accepted

Before the Tribunal, the assessee filed an application dated 19.02.2026 seeking withdrawal of the appeal. It was submitted that:

1. The impugned order dated 29.03.2023 was purely technical in nature.
2. A fresh application had subsequently been filed.
3. A later order dated 04.03.2024 rejecting registration on merits had been passed.
4. A separate appeal had already been filed against the subsequent operative order.

Since the earlier order was no longer operative and no objection was raised by the Departmental Representative, the Tribunal permitted withdrawal of the appeal.

Accordingly, the appeal was dismissed as withdrawn, with liberty to pursue the appeal against the subsequent order dated 04.03.2024.