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Facts
The assessee, Lunkaranji Baid Charitable Trust, filed two appeals against the order of the CIT (E), Jaipur, dated 22.03.2024. The appeals relate to the provisions of Section 12AB(1)(b)(ii)(B) and Section 80G(5) of the Income Tax Act, 1961.
Held
The appeals were filed by the assessee and directed against the order of CIT(E). The assessee has raised grounds of appeal in ITA No. 1476/JPR/2024.
Key Issues
The appeals concern the applicability of Section 12AB(1)(b)(ii)(B) and Section 80G(5) of the Income Tax Act, 1961.
Sections Cited
12AB, 80G(5), 1961
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Income Tax Appellate Tribunal, JAIPUR BENCH “A”, JAIPUR
Before: SHRI SANDEEP GOSAIN & SHRI GAGAN GOYAL
These two appeals by the assessee are directed against the order of CIT (E), Jaipur dated 22.03.2024 passed 12AB (1) (b) (ii) (B) and 80G (5) of the Income Tax Act, 1961 (in short ‘the Act’).