Bahuder Ke Textiles and Knitwears Association, Ludhiana vs. Commissioner of Income Tax ( Exemption ), Chandigarh
The appeals of the assessee are disposed off in the terms indicated as above
ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25
…(2014) 147 ITD 294 Agra-Trib. i) DIT(Ex.) vs Delhi Public School Society (2018) 92 taxmann.com 132 DEL-HC j) CIT(Ex.) vs Kids-R-Kids International Education & Social Welfare Trust (2017) 399 ITR 572 P&H High Court k) DIT(Ex.) vs. The North Indian Association 148 DTR 76 Bom. HC (2017) Thus, it was contended by the Ld. Counsel that the assessee company be granted registration u/s 12AA. 23. Per contra, the Ld. DR stands by the impugned orders. 24. We have heard the rival contentions, perused the material on record and gone through the order of the CIT (Exemption) dated 31.07.2018, where he has denied the registrat…