IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI.

BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5120/DEL/2025 (Assessment Year :2015-16)

Jan Kalyan Samiti vs. ITO Ward Exemption A-48, Chander Nagar Sahibabad, Ghaziabad Ghaziabad 201002 (PAN: AAATJ5583B)

ASSESSEE BY : Sh. Gautam Jain, Adv &

Sh. Ankit Kumar Adv REVENUE BY : Ms. Ankush Kalra, Sr. DR Date of Hearing : 11.12.2025 Date of Order : 06.02.2026

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to ‘ld. CIT (E)’) dated 17.07.2025 for Assessment Year

2015-16.

2. Brief facts of the case are, assessee filed return of income declaring NIL income on 28.09.2015. The case was selected for scrutiny under CASS, notices u/s 143(2) and 142(1) were issued and served on the assessee. In response AR of the assessee attended and submitted the relevant information as called for.

3. During assessment proceedings, the Assessing Officer observed that assessee society was granted registration u/s 12AA of the Income