INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Assessment Year: 2024-25)

Richmond Educational Society, Vs. DCIT/ ACIT, D-104, Sector-41, Noida, Uttar Central Circle, Pradesh Ghaziabad (Appellant) (Respondent)

PAN: AABTR0992D Assessee by : Shri Gaurav Jain, Adv Shri Tarun Channa, Adv Revenue by: Ms. Kranti, CIT DR Date of Hearing 30/01/2026 Date of pronouncement 11/03/2026 O R D E R PER M. BALAGANESH, A. M.:

1. This is an appeal preferred by the Assessee against the order passed by the Learned Principal Commissioner of Income Tax(Central), Kanpur [hereinafter referred to as the PCIT] dated 26-6-2025 under section 12AB(4)(ii) of the Income Tax ACT, 1961 [hereinafter referred to as the ‘Act’] cancelling the registration of the Assessee Society granted under section 12AA/12AB of the Act for the AYs 2019-20 to 2024-25 and for subsequent assessment years.

2. The Ground No.1 raised by the Assessee stating that the Assessee Society had not committed any specified violation at all and hence cancellation of registration was unwarranted.

The Ground No.2 raised by the Assessee is challenging the