IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 1377/DEL/2022 Asstt. Yr: 2017-18

O R D E R

PER M. BALAGANESH, AM:

The captioned appeal, preferred the assessee, is directed against the order of learned Commissioner of Income-tax (Exemptions), Lucknow, dated 30.03.2022,passed u/s 263 of the Income-tax Act, 1961, pertaining to the assessment year 2017-18.

2. The assessee has raised the following grounds of appeal before us:-

“1. On the facts and in the circumstances of the case as well as law on the subject, the CIT has erred in making an order u/s 263 referring it to the Assessing Officer in Arbitrary manner.

2. On the facts and in the circumstances of the case as well as law on the subject, the order of CIT (Exemptions)