BKK MEMORIAL TRUST,ROHTAK vs. CIT E, CHANDIGARH

ITA 5402/DEL/2026Status: DisposedITAT Delhi01 September 20264 pages

No AI summary yet for this case.

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAYShri Ved Jain, Adv & Ms. Shri Rajesh Mahajan, CIT, DR

For Appellant: Shri Ved Jain, Adv and Ms
For Respondent: Shri Rajesh Mahajan, CIT, DR
Hearing: 24/06/2026Pronounced: 01/09/2026

PER MADHUMITA ROY, JM: The present appeal filed by the assessee is directed against the order dated 30.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No.12AB(1) (b) (ii) of the Act the same has been rejected.

2.

Heard the parties and perused the records. In-spite of details

furnished before the Ld. CIT(E) those were not taken into consideration in its proper perspective by the Ld. CIT(E), and the application under Section 12A(ac)(ii) of the Act was rejected as submitted by the Ld. Senior Counsel Mr. Ved Jain. Under these facts

and circumstances of the matter, he, thus, prayed for further

opportunity to the A

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.