In the result, the appeal of the assessee is dismissed
Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)
124(1)(ac)(iii) of the Act and cancelling the I.T.A No. 1660/Ahd/2024 A.Y. N.A. Page No. 2 The Ahmedabad Engineering Manufacturers Association vs. CIT(E) provisional registration is wholly illegal, unlawful and against the principles of natural justice. 2.1 The Id. CIT(Exem), has grievously erred in law and or on facts in not appreciating fully and properly