SANSKAR NIRMAN SHIKSHA SAMITI,ROHTAK vs. ITO EXEMPTION, ROHTAK
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
PER S.RIFAUR RAHMAN,AM:
This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Exemptions), Chandigarh [for short ‘ld. CIT (E)] dated 23.02.2026 under section 12A of the Income-tax Act, 1961 (for short ‘the Act’) raising following grounds of appeal :-
“1. That the Ld. CIT (Exemptions) has erred in law and on facts in rejecting registration u/s 12AB despite the appellant being engaged in genuine charitable activity of imparting education.
That the Ld. CIT (Exemptions0 failed to appreciate that the main object of ht society is education, falling within section 2(15)
2 and the society is running an educational institution duly affiliated with the Cetnral Board of Secondary Educ
The order continues below.
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