RADHIKA SEVA SANSTHA ,PUNE vs. CIT(E), PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: MS. ASTHA CHANDRA & SHRI Dr. DIPAK P. RIPOTE
PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Pune [Ld. CIT(E)] rejecting the application u/s 80G(5) of the Income Tax Act, 1961. Findings and Analysis:
We have heard both the parties and perused the record. The Ld. AR submitted that the assessee is a charitable trust registered under the Bombay Public Trust Act, 1950 and the Societies Registration Act, 1860. The Ld. AR submitted that the assessee was granted approval under the provisions of section 80G(5)(vi) of the Act on 31.12.2019. Since, the assessee was already approved u/s 80G(5)(vi) prior to the amendment. The 2 Ld. AR submitted that pursuant to the introduction of the new registration regime, the assessee
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