SWAMI VIVEKANAND SUVICHAR SEKSHANIK AVM PARMARTHIK NYAS,INDORE vs. VIJAY KUMAR SONI, CIT-EXEMPTION , BHOPAL, BHOPAL

Per Dr. Manish Borad, A.M.: This appeal by the assesse is directed against the order dated 26.07.2024 of the Commissioner of Income Tax (Exemption), Bhopal. 2. Assessee has raised following grounds of appeal: Swami Vivekanand Suvichar Sekshanik AVM Parmarthik Nyas 2 “1 The Ld. CIT Exemption has erred in rejecting the application of final registration sought u/s 80G. Such action of Ld. CIT - Exemption is against the facts and circumstances of the case and in Law. 2 The Ld. CIT Exemption grossly erred in rejecting the application for final registration u/s 80G filed in form 10AB and also erred in rejecting the provisional registration u/s 80G at 10/03/2022 granted by CPC. On the erroneous fundings that the trust has not started any charitable activities. 3 That, the appellant, carves leave to add, amend or modify any of the grounds of the appeal.” 3. Brief facts of the case are that the assessee, a charitable trust established on 28.07.2014 is duly registered with