2025 (2) TMI 1190

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....dent : Sh. Shalendra Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for assessment year 2017-18 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN & Order No. ITBA/NFAC/S/250/2022-23/1043283678(1) dated 01.06.2022, involving proceedings u/s 147 of the Income-tax Act, 196....

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....e of framing assessment herein dated 10.09.2021, the assessee had very well succeeded in getting Section 12AA registration. We thus quote section 12A 2nd proviso to hold that benefit of such a registration could not be denied as the re-assessment had been granted as on the date of re-assessed. 6. So far as the Revenue reliance of hon'ble jurisdictional high court is concerned, the said assessee....