NIRADHAR SEVA SADAN FOUNDATION,PANVEL vs. COMMISSIONER OF INCOME TAX EXEMPTION PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
PER ASTHA CHANDRA, JUDICIAL MEMBER :
This appeal filed by the assessee is directed against the order dated 27.03.2026 of the Ld. CIT(Exemption), Pune rejecting the application for grant of regular approval u/s.80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Tersely stated, the facts of the case as emanating from the record are that the assessee filed an application in Form No.10AB on 29.09.2025 for approval of the trust under clause (ii) of first proviso to sub section (5) of section 80G of the Act. Ld.CIT(Exemptions), Pune rejected the application for grant of approval u/s.80G(5) of the Act on the ground that the assessee is not having valid re
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