DISHA EDUCATION SOCIETY,FARIDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH
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Income Tax Appellate Tribunal, DELHI BENCHES “G” NEW DELHI
Per Kavitha Rajagopal, J M:
This appeal is filed by the assessee Society challenging the order of the Learned Commissioner of Income Tax (Exemptions) [‘Ld. CIT(E)’ for short], dated 23.02.2026 passed u/s. 12A of the Income Tax Act, 1961 (‘the Act', for short).
As there was no representation on behalf of the assessee, we hereby proceeds to dispose of this appeal by hearing the Ld. DR and on perusal of the material available on record.
2
The assessee has raised the following grounds of appeal:- “1. GROUND NO. 1: LEGAL ERROR IN APPLYING SECTION 12AB PROVISIONS The learned Commissioner of Income Tax (Exemptions) has erred in law and on facts in rejecting the application for registration under Section 12AB of the Income-t
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