OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL
In the result, the appeal of the assessee is allowed
ITA 160/AGR/2024[00]Status: DisposedITAT Agra27 Feb 2025
Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025
For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 11(2)Section 12ASection 12A(1)(ac)
10A.
Provisional registration was granted in Form 10AC for AYs 2022-23 to 2024-25
w.e.f. 18.03.2022. On 29.09.2023, the assessee filed Form 10AB for final registration u/s 12A(1)(ac)(iii) of the Act.
4. It is not in dispute that assessee had filed its return of income together with audit report in Form 10B and audited balance sheet