2024 (2) TMI 885

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....M.: 1. The appeal in ITA No. 1620/Del/2023, arises out of the ld CIT(Exemption), Delhi [hereinafter referred to as "ld. CIT(E)', in short] in Appeal No. ITBA/EXM/F/EXM45/2022- 23/1051502453(1) dated 28.03.2023 u/s 12AB(1)(b)(ii) and in ITA No. 1621/Del/2023, arises out of the ld CIT(Exemption) Delhi [hereinafter referred to as "ld. CIT(E)', in short] in Appeal No. ITBA/EXM/F/EXM45/2022-23/1051502....

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..... The assessee has raised the following ground of appeal in ITA No. 1621/Del/2023:- "1. That the Learned Commissioner of Income-tax (Exemption) failed to appreciate the facts of case and proceeded to reject the application filed by appellant in Form 10AB in regard to section 12A of the Income Tax Act, 1961. 2. That the Learned Commissioner of Income-tax (Exemption) further erred by not providi....

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....wledge conversation around eating disorders in India and provide support to individuals and families affected by them. Provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee in Form 10AC on 27.10.2021 for AYs 2022-23 to 2024-25 by the ld CIT(E). Similarly, provisional registration u/s 80G(5)(vi) of the Act was granted to the assessee in Form 10AC on 27.10.2023 for the p....