2025 (9) TMI 706

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...., Advocate For The Respondent : Sh. Sanjeev Kaushal, CIT(DR) ORDER PER AVDHESH KUMAR MISHRA, AM This appeal filed by the Assessee is directed against the order dated 29.02.2024 passed by the Commissioner of Income Tax (Exemption), Delhi [hereinafter, the 'CIT(E)']. 2. Following grounds have been raised in this appeal:- "1. The Order dt. 29.02.2024 passed by the learned CIT(....

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....applicant has obtained the Order for registration by misrepresentation of facts, the cancellation proceedings will be initiated separately) deserve to be cancelled. 3. On the peculiar facts of the case and in law, it may kindly be declared in clear terms that- (a) the Application filed by the assessee on 30.09.2023 in Form 10AB [wherein section code had been incorrectly mentioned....

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....ion under section 12A(1)(ac)(iii) of the Act. Further, it also filed an application for granting approval under section 80G(5) of the Act. Thereafter, the assessee was required to file various details in pursuance of the notices issued from time to time. However, it failed to comply with some of the notices. Thereafter, the Ld. CIT(E) observing as under, reject the registration under section 12A(1....

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....d this appeal. The Ld. Authorized Representative (hereinafter, the 'AR') submitted that the Ld. CIT(E) had erred in mentioning incorrect facts in the impugned order. He categorically submitted that the observation of the Ld. CIT(E) as mentioned in the grounds of appeal extracted above clearly demonstrated that the Ld. CIT(E) had erred in drawing the conclusion based on the incorrect facts. Accordi....