IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4616/DEL/2024 [A.Y. ] ITA No. 4617/DEL/2024 [A.Y. ]

Maa Sidheshwari Charitable Trust Vs. The C.I.T(E)

Shri Kanta Prasad Singh Delhi R/o Village and Post Village Babli City, Near Astha Hospital New Delhi PAN : AAITM 5890 N (Applicant) (Respondent)

Assessee By : Shri Naveen Kumar, Adv Shri Gaurav Gupta, CA Department By : Shri Rishipal Bedi, CIT-DR Date of Hearing : 06.03.2025 Date of Pronouncement : 12.03.2025

ORDER

PER NAVEEN CHANDRA, A.M:-

Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 22.08.2024 rejecting the application for registration u/s 12A of the Income tax Act, 1961 [the Act, for short] and approval u/s 80G(5) of the Act.

2. Since both the captioned appeals were heard together and pertain to same assessee, they are disposed of by this common order for the sake of convenience and brevity.

3. Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of