Tartaric acid is added to neutralize the bitterness produced by the baking powder. Also when baking powder mixes with water, then the sodium hydrogencarbonate reacts with tartaric acid to evolve carbon dioxide gas which gets trapped in the wet dough and bubbles out slowly making the cake to rise and hence 'soft and spongy' thus endowing them with a light, fluffy texture. The equation which takes place can be shown as:
NaHCO3+H+→Na++CO2+H2O