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)
TDS certificates issued by the assessee. In any case, non submission of supporting evidences, if any, for professional fees payment cannot be a ground for rejection of permanent registration u/s 12AB.
If there is any infirmity in those professional fees payment, the same could be looked into at the time of assessment proceedings. In any event
