ISHWAR DAYAL PARSANDI DEVI VIDYA PRASARNI SABHA,BULANDSHAHR vs. EXEMPTION CIRCLE, GHAZIABAD

ITA 6256/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2026-274 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Appellant: Shri Pramod Maglik, CA
For Respondent: Shri Yashvendra Singh, CIT DR
Hearing: 24.06.2026

PER S.RIFAUR RAHMAN,AM:

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemptions) [“Ld. CIT(A)”, for short] dated 24.03.2026 for the Assessment Year 2026-27. 2. At the time of hearing, ld. AR brought to our notice the ld. CIT (E)’s order and submitted that the assessee filed an application in Form No.10AB under clause (ii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (for short ‘the Act.) on 30.09.2025 seeking approval under second proviso to sub-section (5) of section 80G

2 of the Act, which has been rejected by Ld. CIT (Exemption), Lucknow vide order dated 24.03.2026. He further submitted that the only issue involve

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