IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI)

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3976/Del/2024 (A.Y. 2022-23)

Radisson India Charitable Vs. ITO Foundation Exemption Ward, First Floor, Block A Faridabad, Chimes, Plot No. 61, Sector Haryana

44, Gurgaon, Haryana PAN: AAETR3910L Appellant Respondent ITA No. 3978/Del/2024 (A.Y. 2022-23)

Radisson India Vs. Assessing Officer Charitable Foundation Exemption Ward, First Floor, Block A Faridabad, Haryana Chimes, Plot No. 61, Sector 44, Gurgaon, Haryana PAN: AAETR3910L Appellant Respondent Assessee by Shri R. K. Kapoor, CA& Sh. Prince Chugh, CA Revenue by Sh. Rajesh Kumar, CIT DR Date of Hearing 02/01/2025 Date of Pronouncement 22/01/2025 ORDER PER YOGESH KUMAR, U.S. JM:

Both the above captioned Appeals are filed by the Assessee against the order of CIT Exemptions, Chandigarh dated 02/07/2024 for the Assessment Year 2022-23.

2. The Grounds of Appeal are as under: -

“1. That the order of rejection/cancellation passed u/s 12AB of the Income Tax Act, 1961 ("the Act") by Ld. CIT Exemptions Chandigarh ("Ld. CIT Exemptions") is bad in law and prayed to be reversed, by di