2025 (6) TMI 1384

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.... This appeal by the assessee is directed against the order of the ld. CIT(E), New Delhi dated 12.12.2024 for A.Y 2025-26. 2. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has rejected the application for grant of registration u/s 12A(1)ac(iii) of the Income-tax Act, 1961 [the Act, for short]. It is the say of the ld. counsel for the assessee that the founder t....