IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI)

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER, ITA No:- 4944/Del/2025 (Assessment Year- 2023-24)

Indian Institute of Foreign Trade, B-21, IIFT Bhawan, Qutab Institutional Area, Shaheed Jeet Singh Marg, New Delhi-110016.	Vs	Deputy Commissioner of Income Tax, Circle Exempt 1(1), Delhi, Civic Centre, New delhi- 110002.
PAN- AAATI0438E
Assessee		Revenue

Assessee by Smt. Lalitha Krishnamurthy, CA Revenue by Shri Dayainder Singh Sidhu, CIT(DR)

Date of Hearing 20.01.2026 Date of Pronouncement 29.01.2026

ORDER

PER BRAJESH KUMAR SINGH, AM:

This appeal by the Assessee is directed against the order of Commissioner of Income Tax (Appeal), ADDL/JCIT (A)-6, Mumbai, dated 16.06.2025 [hereinafter referred to as the ‘Ld. CIT(A)’] arising out of the assessment order dated 18.11.2024 intimation under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 18.11.2024 pertaining to Assessment Year (A.Y.) 2023-24 passed by the AO, CPC, Bengaluru. .

2. At the outset, the Ld. AR submitted that the assessee was disallowed its claim for exe

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