GAUTAM LABDHI MEDICAL AND RESEARCH CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

ITA 1031/PUN/2026Status: DisposedITAT Pune29 July 2026AY 2023-245 pages

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Suhas P. Bora &, Shri Sampada Ingale
For Respondent: Shri Rajesh Haladkar
Hearing: 30.06.2026Pronounced: 29.07.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 11.02.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2023-24. 2. The appellant has raised the following grounds of appeal :- “The following grounds are taken without prejudice to each other - On facts and in law

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1.

The Ld. AO as well as the Ld. CIT(A) erred in confirming the addition of Rs.83,76,118/- solely on the basis that the appellant did not have valid registration u/s 12A of the Act without appreciating the fact that the cancellation order of the appellant's registration u/s 12A was re

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