JAGDISH MATANHELIA MEMORIAL TRUST,PRATAPGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW
In the result, the appeal of the assessee is treated as allowed for statistical purposes
ITA 127/ALLD/2019[2019-20]Status: DisposedITAT Allahabad13 Feb 2020AY 2019-20
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Jagdish Matanhelia V. Cit (Exemption) Memorial Trust Lucknow Matanhelia Niwas Macandrewganj Pratapgarh Tan/Pan:Aadtj2049P (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020
For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12ASection 12A(1)
section 12A(1) of the Income-tax Act, 1961 on 14/2/2019 with the CIT (Exemptions), Lucknow, who rejected the application of the assessee, observing that the activities/objects of the applicant do not fall under the limb of ‘education’, as charitable purposes. The submission of the ld.
Counsel for the assessee before us was that the assessee had filed before
