Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh
5) of the Act. ITA No.180 & 174/Agr/2025 2. Perused the records and heard learned representative for the assessee and learned departmental representative. 3. During the course of appellate proceedings before us, the Learned Authorised Representative contended that the Ld. CIT(E) erred in rejecting the registration under section 12AB and approval under section 80G without appreciating the submissions