AARTI SINGAL FOUNDATION,NEW DELHI vs. CENTRALIZED PROCESSING CENTER, BENGALURU
In the result, the appeal filed by the assessee is allowed
ITA 89/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Dec 2025AY 2021-22
Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year : 2021-22 Aarti Singal Foundation, Vs. Cpc, 4, Amrita Shergil Marg, Bengaluru Delhi – 110 003. Pan: Aacta1263F
For Appellant: Shri Ashwani Kumar, CA &For Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 11(1)Section 143(1)Section 250
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2021-22 Aarti Singal Foundation, Vs. CPC, 4, Amrita Shergil Marg, Bengaluru Delhi – 110 003. PAN: AACTA1263F (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar, CA & Shri Ankur Agarwal, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 09.12.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 25.11.2024 of the ld. Commissioner of Income-tax (A…