IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6380/Del/2025 [Assessment Year : 2017-18]

M/s. Jindal Charitable Society vs DCIT PS-2, C-3 Block, Ashok Vihar, Central Exempt 1(1)

Phase-II, New Delhi-110052. Delhi PAN-AAATJ0588L APPELLANT RESPONDENT ITA No.9164/Del/2025 [Assessment Year : 2017-18]

DCIT vs M/s. Jindal Charitable Society Central Circle-29 PS-2, C-3 Block, Ashok Vihar, New Delhi Phase-II, New Delhi-110052.

PAN-AAATJ0588L APPELLANT RESPONDENT Appellant by Shri Lalit Mohan, CA &

Shri Parth Singhal, Adv.

Respondent by Shri Jitender Singh, CIT DR Date of Hearing 18.02.2026 Date of Pronouncement 14.05.2026

ORDER

PER MANISH AGARWAL, AM :

The captioned cross-appeals are filed by assessee and the

Revenue against the order dated 17.09.2025 of Ld. Commissioner of

Income Tax (Appeals)-30, New Delhi [“Ld. CIT(A)”] in Appeal No.

CIT(A), Delhi-40/10415/2019-20 passed u/s 250 of the Income Tax

Act, 1961 [“the Act”] arising out of the assessment order dated 31.12.2019 passed u/s 143(3) of the Act pertaining to Assessment Year 2017-18.

2. Both the cross-appeals filed by assessee and Revenue f