2025 (9) TMI 280

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....h, Adv. For the Respondent : Sh. Mahesh Kumar, CIT, DR ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(E), Delhi dated 27.09.2024 whereby and whereunder an application made by the trust dated 30.03.2024 in Form 10AB for approval under Section 80G(5)(iii) of the Act was rejected. However, the provision of Registra....

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....ture account for the period from 01.04.2023 to 31.03.2024 is also appearing at page 61 of the paper book filed before us. It is the case of the assessee that the assessee carrying out charitable activities having been granted registration under Section 12AB/12A on 27.07.2017 and further registration under Section 12A(1)(ac)(id) granted on 12.03.2022 in the absence of violation of provision of Sect....