Sanjay Ghodawat University v. Commissioner of Income Tax (Exemptions)

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

…r the same as the assessee’s application for the succeeding year i.e. A.Y. 2013-14. Also, a similar view had been taken by the Hon’ble High Court of Bombay in the case of Sanjay Ghodawat University Vs. Commissioner of Income Tax (Exemptions) and others (2021) 431 ITR 559 (Bom.). It was observed by the Hon’ble High Court that though the CIT(Exemption) was correct in rejecting the application filed by the assessee u/s.10(23C)(vi) for the A.Y. 2019-20 as being time barred, but he certainly fell in error in not considering the said application for subsequent assessment year, i.e., for the A.Y.2020-21 and onwards, bec…

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

…r the same as the assessee’s application for the succeeding year i.e. A.Y. 2013-14. Also, a similar view had been taken by the Hon’ble High Court of Bombay in the case of Sanjay Ghodawat University Vs. Commissioner of Income Tax (Exemptions) and others (2021) 431 ITR 559 (Bom.). It was observed by the Hon’ble High Court that though the CIT(Exemption) was correct in rejecting the application filed by the assessee u/s.10(23C)(vi) for the A.Y. 2019-20 as being time barred, but he certainly fell in error in not considering the said application for subsequent assessment year, i.e., for the A.Y.2020-21 and onwards, bec…

Manav Rachna Education Society, Raipur vs. Commissioner of Income Tax ( Exemption), Bhopal

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 01/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaaac6228R . ......अपीलाथ" / Appellant बनाम / V/S.

…A.Y. 2013-14. Also, a similar view had been taken by the Hon’ble High Court of Bombay in the case of Sanjay Ghodawat University Vs. Commissioner of Income Tax (Exemptions) and others 11 Manav Rachna Education Society Vs. CIT (Exemptions), Bhopal (MP) (2021) 431 ITR 559 (Bom.). It was observed by the Hon’ble High Court that though the CIT(Exemption) was correct in rejecting the application filed by the assessee u/s.10(23C)(vi) for the A.Y. 2019-20 as being time barred, but he certainly fell in error in not considering the said application for subsequent assessment year, i.e., for the A.Y.2020-21 and onwards, bec…