AdvertisementShishu Kalyan Educational Society Vs CIT(Exemption) (ITAT Delhi) The Delhi Income Tax Appellate Tribunal considered an appeal against the order of the Commissioner of Income Tax (Exemptions), Chandigarh dated 19.02.2026 rejecting the assessee society’s application for renewal of registration under Section 12AB filed in Form No. 10AB under Section 12A(1)(ac)(ii) of the Income-tax Act, 1961. The assessee society, established on 23.01.2009 for educational activities, stated that its activities fell within the definition of charitable purpose under Section 2(15). It had earlier been granted ...