BARI PANCHAYAT VAISH BESA AGGARWAL,NEW DELHI vs. EXEMPTION WARD 1(3), CIVIC CENTRE

ITA 3399/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2025-265 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SH. SATBEER SINGH GODARA & SH. NAVEEN CHANDRA

For Appellant: Shri Amit Goel, C.A. and Shri Pranav Yadav, Adv
For Respondent: Shri Zafarul Haque Tanweer, CIT-D.R
Hearing: 29.07.2026Pronounced: 29.07.2026

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

The instant appeal filed by the assessee is directed against the order dated 25.02.2026 passed by the ld. Commissioner of Income-tax (Exemptions)-Delhi [hereinafter referred to as the Ld. CIT(E)] for seeking registration of trust under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Assessee filed the following grounds of appeal as under: [A.Y 2025-26] 1. “That on the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Exemptions) has erred in rejecting the application filed by the appellant in Form

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