SETH RAMSWAROOP GUPTA SHIKSHA SAMITI,GWALIOR vs. INCOME TAX OFFICER EXEMPTION, GWALIOR
In the result, the appeal is allowed for statistical purposes
ITA 425/AGR/2025[2022-23]Status: DisposedITAT Agra16 Feb 2026AY 2022-23
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2022-23 Seth Ramswaroop Gupta V Ito (Exemption) Shiksha Samiti Gwalior Raghuvar Dharamshala Naya Bazar, Gwalior- 474 004 Pan : Aanas0190F (Appellant) (Respondent)
Section 12ASection 40A(3)
2
Seth Ramswaroop Gupta Shiksha Samiti v
CIT (Exemption), Gwalior condoned by Ld. CIT(E) and the matter was decided on merit, stating that the assets of the society may be used for personal/commercial gain in case of its dissolution.
4. Ld. AR for the appellant trust has submitted that the impugned order has been passed merely on the assumption
