INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2950/DEL/2025 Assessment Year 2025-26 ITA No.2951/DEL/2025 Assessment Year 2025-26 Om Prem, Vs. CIT (Exemption)

C-107, Narwana Apartments, New Delhi Plot No. 89, IP Extension, Delhi- 1100 92 PAN No. AAATO8732D (Appellant) (Respondent)

Assessee by: Shri Charitra Gupta, CA Department by: Shri Dayainder Singh Sindhu, CIT (DR)

Date of Hearing: 30.10.2025 Date of pronouncement: 12.11.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER:

The appeals filed by appellant/assessee are against separate orders dated 30.01.2025 of Learned Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as ‘Ld. CIT(E)’] rejecting application in Form 10AD for grant of registration under section 12AB(1)(b)(ii)B and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment year

2025-26.

2. Brief facts of the case are that applicant-assessee is a Trust/Society and date of incorporation is 16.12.2020. There is also a delay of 30 days in filing these appeals attributable to the lack of understanding of tax provisions on the p