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)
3. Briefly stating, assessee filed an application in form 10AB for the registration of appellant trust u/s 12AB of the Act, 1961 on 18.11.2024, which was to be filed by 30.06.2024. The delay caused in filing the application was
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Seth Ramswaroop Gupta Shiksha Samiti v
CIT (Exemption), Gwalior condoned by Ld. CIT(E) and the matter was decided