Shiksha Se Shikhar Tak Vs CIT(Exemption)
Case No: ITA Nos.8732 & 8733/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘A’: NEW DELHI
Date: 1/16/2026
Parties Involved
appellantShiksha Se Shikhar Tak
respondentCIT(Exemption)
Facts Summary
The assessee, Shiksha Se Shikhar Tak, filed appeals against the order dated 12.11.2025 of the learned Principal Commissioner of Income Tax (Exemption), Delhi, passed under sections 80G and 12AA of the Income Tax Act, 1961, for the Assessment Year 2026-27. The assessee argued that it was not given a fair opportunity to be heard before the adverse decision was taken. It claimed to be engaged in genuine charitable activities and submitted that it possesses all the necessary evidence to support its …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee was given a fair opportunity to be heard before the adverse decision was taken.