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“Section 127(2)(b)”

Section References (mined)Section 127Section 127(2)(b)16 judgments

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5565/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Jan 2026AY 2024-25

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Section 12ASection 133A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER& SHRI AMITABH SHUKLA

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

ITA No.211/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 253/DEL/2025[2014-15 and Further Year]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 252/DEL/2025[2013-14 and Further Years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 218/DEL/2025[2013-14 and further years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

PRESIDIUM EDUCATIONAL & CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ITA 216/DEL/2025[2012-13 and further year]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

DIVINE EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 215/DEL/2025[2014-15 and further years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

NATHANEIL JUNIOR EDUCATION SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ITA 214/DEL/2025[2014-15 and Further Years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

M/S SUSHILA DEVI CENTRE FOR PROFESSIONAL STUDIES AND RESEARCH,DEHRADUN vs. PCIT (CENTRAL), KANPUR (JAO- DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN), DEHRADUN

ITA 131/DDN/2025[2024-25]Status: DisposedITAT Dehradun17 Oct 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 12Section 127Section 127(2)(a)Section 12ASection 132Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL

JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

ITA 20/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

ITA 19/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, DELHI

In the result, the assessees‟ appeals are allowed

ITA 10/DEL/2025[2024-25]Status: DisposedITAT Delhi16 Jun 2025AY 2024-25

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI

MEENAKSHI FOUNDATION,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

ITA 3952/DEL/2024[-]Status: DisposedITAT Delhi23 May 2025

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Sunil Kumar, Yadav, CIT DR
Section 10Section 12(1)Section 127Section 12ASection 13(1)(c)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E': NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV

MMTC LTD vs. DCIT, CIRCLE-5(1),,

In the result, the assessees’ appeals are allowed

ITA 216/DEL/2005[1999-2000]Status: DisposedITAT Delhi23 Apr 2025AY 1999-2000

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Section 120Section 127Section 12ASection 143Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

ITA 1803/DEL/2024[-]Status: DisposedITAT Delhi22 Aug 2024

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Subhra Jyoti Chakraborty
Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 127(2)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 132Section 246ASection 80G

P a g e | 1 Lakhmi Chand Charitable Society Vs. Pr.CIT, Central-3 THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH

Section 127(2)(b) — 16 judgments | BharatTax | BharatTax