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The Little Pearl Charitable Society vs PCIT (Central)-3, Delhi

ITA No. 251/DEL/2025Income Tax Appellate Tribunal, Delhi Bench18 Feb 2026AY 2013-14

The assessee, The Little Pearl Charitable Society, is an educational society running schools in New Delhi. It was registered under Section 12A read with Section 12AA of the Income Tax Act, 1961. A search and seizure operation revealed that

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Navvkush Helping Foundation vs. CIT(Exemption)

ITA Nos. 5093 & 5094/ DEL/2025Income Tax Appellate Tribunal, Delhi Bench6 Feb 2026AY N/A

Navvkush Helping Foundation, a Section 8 Company, was incorporated on 25.03.2023 and obtained provisional registration under sub clause (vi) of clause(ac) of the Income Tax Act 1961. The assessee applied for regular registration under secti

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Vikalp Education Society Vs. DCIT

ITA No. 2939/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “C”19 Mar 2025

The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in

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Kanpur Development Authority Vs. JCIT Exemption Range Ghaziabad

ITA No.920/Del/2024Income Tax Appellate Tribunal, Delhi Bench12 Mar 2025

The assessee, Kanpur Development Authority, is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. It is tasked with promoting and securing the development of the area according to plan. The

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Swavalamban Avan Swabhiman Foundation Vs. Commissioner of Income (E)

ITA No.3328 & 3331/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘E’: NEW DELHI14 Jan 2026

The appellant, Swavalamban Avan Swabhiman Foundation, is a Charitable Trust constituted vide Trust Deed dated 02.09.2022. The Trust was granted provisional registration on 04.10.2022 for the period from AY 2023-24 to AY 2025-26. The appella

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Mountain Medicine Society Vs. CIT (Exemption)

ITA No.2548/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘B’: NEW DELHI28 Jan 2026

This appeal is filed by the Mountain Medicine Society against the order of the Ld. Commissioner of Income Tax (Exemptions)/ NFAC, Delhi, which rejected the application for registration under section 12AB of the Income Tax Act. The Ld. Couns

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