IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2023-24 Zindagi Society, Vs ITO (EXMP), A-9/24, Vasant Vihar-I, Ward 2(3), Delhi. New Delhi.

PAN: AAAAZ1691B (Appellant) (Respondent)

Assessee by : Shri R.S. Singhvi, CA Shri Rajat Garg, CA & Shri Satyajit Goel, CA Revenue by : Shri Rajesh Kumar, CIT-DR Date of Hearing : 09.03.2026 Date of Pronouncement : 23.04.2026

ORDER

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated

14.10.2025 passed by the Ld. Commissioner of Income-tax (Appeals)-9, Mumbai [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 18.08.2025 passed by the DDIT, CPC, Bengaluru (hereinafter referred to as ‘the ld. AO’) under Section 154 of the Act for Assessment Year 2023-24.

2. The appellant is a registered society formed on 24.09.2013 engaged in carrying out charitable activities in accordance with its objects. The registration was granted under Section 12A of the Act under the new regime o