SHRI SHIV KIRPA SEWA MANDAL,DELHI vs. CIT(EXEMPTION), DELHI

ITA 895/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2026-273 pages

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Income Tax Appellate Tribunal, DELHI BENCH, A: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SMT. RENU JAUHRI

For Appellant: Shri Vaibhav Agarwal, CA
For Respondent: Ms. Pooja Swaroop, CIT(DR)
Hearing: 23.07.2026Pronounced: 31.07.2026

Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 15.12.2025 of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as the ‘Ld. CIT(E)], rejecting the application filed by the assessee for registration under section 80G of the Income-tax Act, 1961, (hereinafter referred to as the ‘Act’) and for grant of approval under clause (ii)(b)(B) of Second proviso to section 80G(5) of the Act (hereinafter referred to as the ‘Act’).

ITA No.- 895/Del/2026 Shri Shiv Kirpa Sewa Mandal

2.

The assessee has raised the following grounds of appeal:

“ 1. That the learned CIT (Exemption), Delhi erred in law and on facts in rejecting the

The order continues below.

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