ICSI INSTITUTE OF SOCIAL AUDITORS,DELHI vs. INCOME TAX OFFICER (EXEMPTION), WARD 1(2), DELHI, DELHI

ITA 7882/DEL/2025Status: DisposedITAT Delhi08 July 2026AY 2024-2510 pages

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Income Tax Appellate Tribunal, DELHI BENCH “E”, DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL&

For Respondent: Ms. Lalita Kumar, CIT(DR)
Hearing: 29/06/2026Pronounced: 08/07/2026

PER MAHAVIR SINGH, VICE PRESIDENT :

These appeals by the assessee are directed against the respective orders of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “CIT(E)”] passed u/s. 12AA and u/s. 80G of the Income Tax Act, 1961 (hereinafter referred as Act).

2.

The assessee has raised the following grounds in ITA No. 7881/Del/2025 :

1.

That the CIT(E), Delhi has erred in law and on facts by rejecting the application filed in Form No. 10AB of the Act without appreciating the replies

and documentary evidence filed to prove the genuineness of activities filed during the course of proceedings.

2.

That the CIT(E) erred in concluding that the

The order continues below.

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