IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4305/Del/2024 (ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

(ASSESSMENT YEAR 2016-17)

O R D E R

PER MANISH AGARWAL, AM:

This appeal is filed by Revenue against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [‘Ld. CIT(A)’ in short] dated 25.07.2024 in Appeal No.40/10204/2018-19 for Assessment Year 2016-17 arising out of the order passed by AO u/s 143(3) of the Act (‘the Act’

for short) dated 30.12.2018.

2. Briefly stated the facts are that assessee is a charitable trust registered u/s 12A of the Act and filed its return of income on 13.10.2018 declaring Nil income. The case was selected for scrutiny under CASS and after considering the submissions made by assessee, the AO held that the assessee is not eligible for claiming exemption u/s 11 & 12 of the Act and the gross r