KARTAVYAM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI
Case No: ITA NO. 6399/Del/2025 and ITA NO. 6400/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI
Date: 1/27/2026
Parties Involved
appellantKARTAVYAM
respondentCOMMISSIONER OF INCOME TAX (EXEMPTION), DELHI
Facts Summary
The assessee, KARTAVYAM, filed appeals against the orders dated 29.03.2024 of the Ld. CIT (Exemption), Delhi, passed under sections 12AB(1)(b)(ii)(B) and 80G of the Income Tax Act, 1961. There was a delay of 223 days in filing the appeals, for which the assessee filed condonation petitions. The Tribunal condoned the delay and proceeded to hear the appeals. The assessee contended that the Ld. CIT(E) erred in rejecting the application for registration under section 12A(1)(ac)(iii) and the approval…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. CIT(E) erred in rejecting the application for registration under section 12A(1)(ac)(iii) for not furnishing complete details/documents/information.
- 2. Whether the Ld. CIT(E) erred in rejecting the approval under section 80G of the Act for the same reasons.