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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.

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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Samarthguru Dhara vs. CIT(E), Delhi | ITA No. 6721/Del/2025 | Delhi Bench 'B', New Delhi ITAT 2026 | Opakhya