JAN SEWA KHADI GRAMODHOG SEWA SANSTHAN,ETAWAH vs. ADIT, CPC, BENGALURU
In the result, the appeal filed by the assessee is allowed
ITA 254/AGR/2024[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.254/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Jan Seva Khadi Gramodhog Adit (Cpc_ Sewa Sansthan Bengaluru बनाम/ Vs. 64, Katra Sewa Kali Etawah 206001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaj-6502-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Navin Gargh (Advocate) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 20-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025
For Appellant: Shri Navin Gargh (Advocate) - Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 11Section 119(2)(b)Section 12ASection 139Section 139(1)Section 139(4)Section 143Section 143(1)
charitable trust and the relevant registration to lay hand on impugned deduction was granted by appropriate authority vide order dated 13-02-2014. Having heard rival
submissions and upon perusal of case records, the appeal is disposed- off as under.
2. The CPC, while processing the return of income, denied impugned deduction, apparently on the ground that the assessee failed