JUDGMENT

Manmeet Pritam Singh Arora, J. (Oral)

CM APPL. 6637/2020 (for condonation of delay)

Keeping in view the averments in the application, the delay of 130 days in re-filing the present appeal is condoned.

ITA 119/2020

1. The present appeal has been filed challenging the order dated 29th March, 2019 passed by the Income Tax Appellate Tribunal (`ITAT') in ITA No. 2296/DEL/2018 and to restore the order passed by Commissioner of Income Tax (Exemptions) [`CIT(E)'].

2. Learned senior standing counsel for Revenue, states that the ITAT erred in directing the CIT(E) to register the Assessee Society under Section 12AA of the Income Tax Act, 1961, (`Act') considering that, there were doubts with respect to the genuineness of the activities of the Respondent. He states that the ITAT failed to consider the fact that cash deposits to the tune of Rs.17,00,000/- were made in the bank account of the Assessee during the Financial Year (`FY') 2016-17, which raises questi