Uttar Pradesh Mitra Mandal Trust Vs CIT(Exemption)
Case No: ITA No. 964/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi
Date: 1/28/2026
Parties Involved
appellantUttar Pradesh Mitra Mandal Trust
respondentCIT(Exemption)
Facts Summary
The Uttar Pradesh Mitra Mandal Trust appealed against the order of the CIT(Exemption), Delhi, which refused section 12AA registration to the assessee. The CIT(Exemption) observed that the assessee had failed to file all the requisite information sought regarding the genuineness of the various activities carried out. The assessee, represented by counsel, argued that it had duly filed its entire evidence in the lower proceedings, which had neither been considered nor rejected in the impugned order…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee had filed all the requisite information sought by the CIT(Exemption).