IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2407/Del/2023 (ASSESSMENT YEAR 2021-22)

ITA No.2406/Del/2023 (ASSESSMENT YEAR 2023-24)

Human Welfare DCIT(Exemptions), Foundation, Circle-1(1), D-3/8, Dawat Nagar Abul Vs. New Delhi.

Fazal Enclave, Jamia Nagar, New Delhi-110025 PAN-AAATH7672R (Appellant) (Respondent)

Assessee by Shri Raghu Ram, Adv.

Department by Shri Surender Pal, CIT-DR Date of Hearing 27/03/2025 Date of Pronouncement 29/04/2025

O R D E R

PER MANISH AGARWAL, AM:

This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Exemptions), New Delhi [CIT(E)] dated 28.06.2023 for cancellation of registration granted u/s 12A and u/s

12AB(4) of the Income Tax Act, 1961 (the Act).

2. Brief facts of the case are that assessee is a charitable society and is registered u/s 12A of the Act in terms of the Registration No.DEL-HR20013-29052009 dated 29.05.2009.

3. Thereafter, in terms of the amendment made in Section 12A w.e.f 01.04.2021, the assessee applied for fresh registration and was granted registration u/s 12A(1)(ac)(i) of the Income Tax Act, 1961 (t