BYCULLA SYNAGOGUE,MUMBAI vs. CIT (EXEMPTION) DELHI, DELHI

ITA 2707/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2026-273 pages

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

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

For Appellant: Shri Satya Prakash, CA
For Respondent: Ms. Lalita Kumari, CIT DR
Hearing: 02/07/2026Pronounced: 02/07/2026

PER M. BALAGANESH, A. M.:

1.

The appeal in ITA No. 2707/Del/2026 for AY 2026-27, arises out of the order of the ld Commissioner of Income Tax (Exemptions), New Delhi [hereinafter referred to as ‘ld. CIT(E)’, in short] dated 02.03.2026 for registration of order u/s 12AB(1)(ac)(ii)of the Income Tax Act, 1961. 2. The assessee has raised the following grounds of appeal before us:-

“1. On facts and circumstance of the case and in law, the Hon'ble CIT (Exemption) Delhi has erred in rejecting the application for registration of the Appellant under section 12A(1)(ac) (ii) of the Income Tax Act, 1961

2.

The order passed by the CIT (Exemption) Delhi is without juri iction as the Appellant is having registered office at Mumbai and further is registered

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