AdvertisementNai Disha Education Society Vs CIT Exemptions (ITAT Delhi) The appeal arose from the order dated 20.01.2026 passed by the Commissioner of Income Tax (Exemptions), Chandigarh, refusing renewal of registration under Section 12A(1)(ac)(ii) of the Income-tax Act, 1961. The assessee, a society predominantly engaged in imparting education and registered with the District Registrar of Societies, Rohtak, had applied for registration under Section 12AB by filing Form No. 10AB on 27.09.2025. During verification, the CIT(E) noted that the assessee had earned rental income and sought an explanation as to ...