Ram Manohar Educational & Samudai Bal Vikas Societ, Basti Vikas Kendra (MCD) Vs. CIT(Exemption), Delhi
Case No: ITA No.4249/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches ‘A’
Bench: Delhi Benches ‘A’
Date: 2/6/2026
Parties Involved
appellantRam Manohar Educational & Samudai Bal Vikas Societ, Basti Vikas Kendra (MCD)
respondentCIT(Exemption), Delhi
Facts Summary
The assessee society is incorporated on 02.01.1998 under Registrar of Societies, Government of NCT of New Delhi. Assessee was granted provisional registration vide letter dated 04.04.2022 u/s 12A(1)(ac)(vi) of the Income Tax Act 1961. Assessee has filed an application on 30.11.2024 in Form 10AB for regular registration u/s 12A(1)(ac)(ii) of the Act. The main objects of the assessee trust as per the Form 10AB are relief of poor, education, medical and it has also submitted its copy of trust deed …
Decision in favour of
Assessee
Legal Issues
- 1. Violation of Natural Justice & Faceless Appeal Rules
- 2. Misapplication of Section 12AB(1)(b)(ii)(B)
3 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.