VAISH MODEL PRIMARY SCHOOL,DELHI vs. CIT E, CHANDIGARH
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR
PER S. RIFAUR RAHMAN, AM:
The assessee has filed appeals against the order of the learned Commissioner of Income Tax (Exemptions), Chandigarh [“ld. CIT(E)”, for short] dated 17.03.2026 and 18.02.2026 u/s 12AB of the Income Tax Act, 1961 (for short ‘the Act’) respectively and ITA No. 3782/Del/2026 is a lead case in this appeal.
Brief facts of the case are that the assessee filed an appli
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