BHARATIYA DARSHAN ADHYATMIK KENDRA,NAVI MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI
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Income Tax Appellate Tribunal, ‘C’ BENCH
Before: SHRI AMIT SHUKLA & SHRI ARUN KHODPIA
PER AMIT SHUKLA (J.M): These two appeals have been preferred by the assessee- trust against the separate orders dated 28.02.2026 passed by the learned Commissioner of Income Tax (Exemption), Mumbai, whereby the assessee’s application for renewal of registration under section 12AB of the Income-tax Act, 1961 and the consequential application for renewal of approval under section 80G of the Act came to be rejected.
At the outset, the learned counsel for the assessee submitted that the impugned orders have proceeded on an incorrect factual premise that the assessee had failed to furnish the details and documents called for by the learned CIT(E). Inviting our attention to the fact-sheet and chrono
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