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Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)
3 Shri Achleshwar Mahadev Ji Sarvajanik Nyas v CIT (Exemption)Bhopal However, after this Circular No. 8 of 2022, the CBDT has issued another Circular No. 6 of 2023, dt. 24th May, 2023 wherein in para 5, the CBDT has instructed as follows: 5. In order to mitigate genuine hardship in such cases, the Board, in the exercise