M/S NEXUS OF GOOD FOUNDATION,UTTAR PRADESH vs. CIT (EXEMPTION), LUCKNOW
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Income Tax Appellate Tribunal, DELHI BENCHES, ‘A’ NEW DELHI
Before: SHRI ANUBHAV SHARMA
PER BENCH
These two appeals by the assessee are directed against the order of the Ld. Commissioner of Income Tax(Exemption), Lucknow, [hereinafter referred to as ‘ld. CIT(E)] both dated 27.02.2026 passed under section 12AB/(1)(b)(ii) and 80G of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. Both the appeals of the assessee are regarding the common issue of rejection of registration u/s 12A and 80G and hence for the purposes of conv
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