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Vaidik Lok Kalyan Trust vs CIT(Exemption)

Case No: ITA No. 5584/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/17/2026

Parties Involved

appellantVaidik Lok Kalyan Trust
respondentCIT(Exemption)

Facts Summary

The assessee’s appeal for Assessment Year 2025-26 arises against the CIT(Exemptions), Chandigarh’s DIN & order No. ITBA / EXM / F / EXM45 / 2025-26 / 10788363370(1) dated 10.07.2025, in proceedings u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961. The case was called twice, and none appeared at the assessee’s behest. It is accordingly proceeded ex-parte. The learned CIT(E)’s detailed discussion has proceeded ex-parte against the assessee thereby rejecting its section 12A registration application.

Decision in favour of

Assessee

Legal Issues

  • 1. Rejection of section 12A registration application by CIT(E).

Precedents Relied Upon

Judgment Outcome

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