SHIVA SHIKSHA SAMITI,AGRA vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), AGRA, AGRA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 410/AGR/2024[2024-25]Status: DisposedITAT Agra07 Feb 2025AY 2024-25
Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Shiksha Samiti, Vs. Cit(Exemption), Avas Vikas Colony, Sector-7, Agra Sikandra, Agra (Appellant) (Respondent) Pan: Aaabs0763L Assessee By : Shri Deependra Mohan, Ca Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 07/02/2025 Date Of Pronouncement 07/02/2025
For Appellant: Shri Deependra Mohan, CAFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 12ASection 12A(1)(ac)
charitable objective of the society.
2. The Ld. CIT (Exemption) has erred in law and facts to reject the registration application without considering that the society is an educational institution, which has been operating for several years and has held an old registration under section 12AA of the Income Tax Act from past many years.
3. The Ld. CIT (Exemption