SHRI HARIANA KURUKSHETRA GAUSHALA,HARYANA vs. ITO, EXEMPTIONS, ROHTAK

ITA 2747/DEL/2026Status: DisposedITAT Delhi07 July 2026AY 2026-274 pages

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL&

For Respondent: Ms. Runi Pal, CIT(DR)
Hearing: 07/07/2026Pronounced: 07/07/2026

PER MAHAVIR SINGH, VICE PRESIDENT :

These appeals by the assessee are directed against the respective orders of the Commissioner of Income Tax (Exemption), Chandigarh [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. 2747/Del/2026 :

1.

On the facts and circumstances of the case Ld. CIT(E) has erred both on facts and in law in rejecting the application for registration under section 12A of the Act.

2.

On the facts and circumstances of the case Ld. CIT(E) has erred both on facts and in law in rejecting the application of the appell

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