DR SHYAM SINGH SHAKYA FOUNDATION,ETAH vs. ITO EXEMPTION, AGRA
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Income Tax Appellate Tribunal, AGRA(DB
Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH
PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred against the impugned order dated 09.03.2026 passed u/s 12AB(1)(b)(ii)B of the Act, on application no. CIT(Exemption), Lucknow/2025-26/12AA/25450 by the Ld.
Commissioner of Income tax (Exemption), LUCKNOW [hereinafter referred to as the “CIT(E)”] for the Assessment year [A.Y.] 2026-27, wherein ld CIT(E) had rejected assessee’s application dated 30.09.2025 for the registration u/s 12A(ac)(ii) of the Act filed in Form 10AB under Rule 17A of the IT Rules, 1962. Ld CIT(E) observed that the applicant was provisionally registered u/s 12A on 31.05.2021 from A.Y. 2022-23 to 2024-25. Ld CIT(E) observed that the assessee fai
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