RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI
The appeal of the assessee is allowed
ITA 5290/DEL/2024[-]Status: DisposedITAT Delhi12 Nov 2025
Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025
Section 127(2)Section 12ASection 2(15)
1)(ac), the Appellant did not hold any valid registration under section 12A(a), the CIT(E) held that the Appellant erred in applying for registration under the said sub-clause and the registration was obtained by the Appellant from the CPC fraudulently. It was submitted that along with the application for registration, the Appellant enclosed note titled
"Note
