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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 order pertained to sections 12AB(1)(b)(ii)(B) and 80G(5) of the Income Tax Act, 1961.
Held
The provided text only contains the introduction to the appeals and does not include any decisions or rulings made by the tribunal. Therefore, what the tribunal held cannot be determined from this excerpt.
Key Issues
The appeals are directed against the order of the CIT (E) concerning provisions related to charitable trusts under the Income Tax Act.
Sections Cited
12AB, 80G, 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’). the assessee has raised the following grounds of appeal: -