IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4309/Del/2025 Electric Lamp and Component CIT (Exemption)

Manufacturers Association of Delhi.

India, Vs. (Civic Centre Minto Road, C/o Kapil Goel, Adv. Delhi-110002).

G-8/5 Sector-11, Opposite SFS Apartment, Rohini, Delhi-110085.

PAN-AAATE0234A (Appellant) (Respondent)

Assessee by Dr. Kapil Goel, Adv.

Department by Shri Jitender Singh, CIT-DR Date of Hearing 24/11/2025 Date of Pronouncement 21/01/2026

O R D E R

PER MANISH AGARWAL, AM:

The present appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Exemptions) dated 30.06.2025 passed u/s 12AB(1)(b) of the Income Tax Act, 1961 (‘the Act’ in short) rejecting the registration applied by the assessee u/s 12A of the Act for the period from Assessment Years 2021-22 to 2025-26.

2. Brief facts of the case are that the appellant society was incorporated on 29.06.1970 and registered u/s 12A of the Act in terms of registration certificate issued on 30.09.1986. Thereafter, assessment for Assessment Years 2013-14 and

2015-16 were completed on 29.03.2016 and