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

Social Welfare Public Trust, Commissioner of Income Tax C 1/5, Gulal Chand Gupta Marg, (Exemption), E Block, Civic Model Town III, Vs Centre, Shyama Prasad Mukherjee Delhi-110009. Marg, Minto Roa d, Delhi-110002.

PAN- AATS4033M Assessee Revenue Assessee by Shri Pratap Gupta, CA (virtual)

Revenue by Shri Dayainder Singh Sidhu, CIT(DR)

Date of Hearing 29.04.2026 Date of Pronouncement 30.04.2026 ORDER PER BENCH:

These two appeals preferred by the assessee are against the two separate orders both dated 03.12.2025 of Ld. Commissioner of Income Tax (Exemption), Delhi, order, rejecting the respective application of the assessee filed in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] and the application in Form 10AB for seeking approval u/s 80G of the Act. The approval for registration u/s 12A(1)(ac)(iii) of the Act was rejected by the Ld CIT (E) on the ground the applicant trust deed of the assessee trust did not contain ‘Irrevocable’ clause. Consequ