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Navvkush Helping Foundation vs. CIT(Exemption)

Case No: ITA Nos. 5093 & 5094/ DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/6/2026

Parties Involved

appellantNavvkush Helping Foundation
respondentCIT(Exemption)

Facts Summary

Navvkush Helping Foundation, a Section 8 Company, was incorporated on 25.03.2023 and obtained provisional registration under sub clause (vi) of clause(ac) of the Income Tax Act 1961. The assessee applied for regular registration under section 12A(1)(ac) (iii) and section 80G of the Act. The CIT(Exemption) rejected the applications due to the assessee's failure to submit required information despite multiple opportunities. The assessee appealed this decision.

Decision in favour of

Assessee

Legal Issues

  • 1. Rejection of application for registration under section 80G of the Act.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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