In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)
Charitable or religious trust - Registration of (Scope of provision) - Assessee filed an application for registration in Form No, 10AB under section I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 8 12A(l)(ac)(iii) - Commissioner (Exemption) rejected application on ground that assessee was not registered under section 12AB, therefore, application was premature and not maintainable - Assessee contended that