Samarthguru Dhara vs. CIT(E), Delhi
Case No: ITA No. 6721/Del/2025
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench 'B', New Delhi
Date: 2/6/2026
Parties Involved
appellantSamarthguru Dhara
respondentCIT(E), Delhi
Facts Summary
This is an appeal preferred by the assessee against the rejection of fresh registration under Section 12AB of the Act by the Learned Principal Commissioner of Income Tax (Exemptions) [hereinafter referred to as the PCIT(E)]. The PCIT(E) had decided the issue ex parte without adjudicating the application seeking fresh registration on merits.…
Decision in favour of
Assessee
Legal Issues
- 1. Rejection of fresh registration under Section 12AB of the Act.