IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER&

SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.5565/Del/2024 [Assessment Year: 2024-25]

Jan Abhivyankti Samajik Pr. Commissioner of Income Tax, Vikas Sanstha, LIG-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2^nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv.

Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026

ORDER

PER AMITABH SHUKLA, AM, The captioned appeal has been preferred by the assessee against order dated 25.09.2024 of the ld. Pr. Commissioner of Income Tax, Central-2, New Delhi [hereinafter referred to as ‘ld. PCIT’] passed u/s 12A of the Income Tax Act, 1961 pertaining to Assessment Year 2024-25. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2. The assessee is assailing the action of ld. PCIT in rejecting its registration under section 12A by way of grounds of appeal including additional grounds of appeal. Through the additional gr