Shri Aadi Shankaracharya Sanatan Sanatan Sewa Sansthanam Foundation, 30, Nishant Kunj Pitampura, Rani Bagh, North West Delhi Vs. The C.I.T [Exemption]

Parties Involved

Facts Summary

The assessee, Shri Aadi Shankaracharya Sanatan Sanatan Sewa Sansthanam Foundation, filed an appeal against the order of the ld. CIT(E), Delhi dated 24.07.2025, which rejected the application for registration/approval under Section 80G of the Income-tax Act, 1961. The assessee argued that registration under Section 12AB(1)(b) had been granted by the ld. CIT(E) vide order dated 09.12.2025, hence the ld. CIT(E) erred in denying registration under Section 80G. The ld. DR did not raise any serious objection. The Tribunal noted that the ld. CIT(E) rejected the application on the ground that the assessee does not have registration under Section 12A of the Act. However, during the hearing, the ld. counsel for the assessee produced the order for registration under Section 12AB(1)(b) of the Act dated 09.12.2025.…

Legal Issues

• 1. Rejection of application for registration/approval under Section 80G of the Income-tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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