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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2026-27, arises against the Commissioner of Income Tax (Exemption) [in short, the “CIT(E)”], Delhi’s DIN and order no. ITBA/EXM/F/EXM44/2024-25/1074999127(1), dated 25.03.2025 involving proceedings under section 12AB of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges during the course of hearing that the learned CIT(Exemption) has quoted his precise reason in absence of section 12A registration for the purpose of refusing section 80G relief to the assessee/appellant herein.
That being the case, learned counsel has filed a copy of the learned CIT(E)’s latest order itself dated 25.03.2025 accepting section 12AB registration in the assessee’s case. This clinching fact has gone unrebutted from the Revenue side. We thus find merit in the assessee’s instant sole substantive grievance claiming section 80G registration which is hereby allowed in very terms.
No other ground or argument has been pressed.
This assessee’s appeal is allowed.