KHALSA RESCUE FOUNDATION,DELHI vs. THE ADDL./JOINT COMMISSIONER OF INCOME TAX, CIRCLE THIRTEEN ONE, DELHI

ITA 909/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2025-263 pages

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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI

Before: SHRI M BALAGANESH & SHRI VIMAL KUMAR

For Appellant: Ms. Aarzoo Aneja, Adv
For Respondent: Shri K. Hauthang Kilong, CIT-DR
Hearing: 01.07.2026Pronounced: 08.07.2026

PER VIMAL KUMAR, JM:

The appeal filed by the assessee is against the order dated 21.10.2024 of the Ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to P a g e | 2 Khalsa Rescue Foundation

as “the CIT(E)”] for A.Y. 2025-26 for rejecting application u/s 12AB(1)(b)(ii) of the Act.

2.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) rejected the application for registration u/s 12A of the Act for procedural non- compliance without recording genu

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