2026 (3) TMI 1490

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....h. Sanjeev Kaushal, CIT, DR ORDER PER ANUBHAV SHARMA, JM: These appeals preferred by the Assessee against the order dated 30.12.2024 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as "Competent Authority") in DIN & Notice No: ITBA/EXM/F/EXM45/2024-25/1071700710(1) & ITBA/EXM/F/EXM45/2024-25/1071700784(1) against the cancellation of approval/Registration under Se....

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.... 30.05.2023 with M/s B-ABLE Foundation available at Page No. 29-37 of the paper book. The assertion of the assessee is that B-ABLE Foundation is a non-profit organization engaged in similar activities and the beneficiaries had not paid any amount for the vocational and skill development activity and training they had received. Attention was drawn to the bills raised and the list of beneficiaries t....