IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER)

&

SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER)

Assessment Year: 2023-24 Good Shepherd Trust Vs. Central Processing Centre, Plot No. 51, Sector 5 Income Tax Department, Sanpada East Bengaluru/ITO Exemption, Navi Mumbai 1(3), Mumbai Maharashtra - 400703 [PAN: AAATG8356M]

(Appellant) (Respondent)

Assessee by Ms. Jankhna Chauhan, AR Revenue by Shri Arun Kanti Datta, CIT D/R Date of Hearing 24.02.2026 Date of Pronouncement 24.02.2026 ORDER 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 as declared in the return