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Income Tax Appellate Tribunal, DELHI BENCH: ‘a’ NEW DELHI
Before: SHRI G.D. AGARWAL & SHRI K.NARASIMHA CHARY
ORDER PER BENCH These are two appeals filed by the Assessee against the order dated 23.09.2016 u/s 80G(5)(vi) and 12AA of the Income-tax Act, 1961 (“the Act) passed by the Ld. Commissioner of Income- tax (Exemption), Chandigarh (for short hereinafter called “Ld. CIT”).