IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, E: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2017-18]

Income Tax Officer (Exemption), Wrestling Federation of India, Ward 2(3), 21, Ashoka Road, E-2, Block, Room no.- 2407, 24^th Vs New Delhi-110001.

Floor, Pratyaksh Kar Bhawan, Civic Centre, J.L. Nehru Marg, New Delhi-110002.

PAN- AAATW0613M Revenue Assessee C.O. No.- 282/Del/2025 (Arising out of ITA No.- 5170/Del/2025)

[Assessment Year: 2017-18]

Wrestling Federation of India, Income Tax Officer (Exemption), 21, Ashoka Road, Ward 2(3), New Delhi-110001. Vs E-2, Block, Room no.- 2407, 24^th Floor, Pratyaksh Kar Bhawan, Civic Centre, J.L. Nehru Marg, New Delh i-110002.

PAN- AAATW0613M Assessee Revenue Assessee by Shri Shikhar Garg, Adv.

Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 23.03.2026 Date of Pronouncement 30.03.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal in ITA No.- 5170/Del/2025 by the Revenue and the Cross Objection (C.O.) in C.O. No.- 282/Del/2025 by the Assessee are directed against the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)] order da