SWAMI VIVEKANANDA EDUCATION SOCIETY (REGD),BANGALORE vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS) , BANGALORE
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 885/BANG/2024[NA]Status: DisposedITAT Bangalore10 Jun 2024
Bench: Shri George George K & Shri Waseem Ahmedr Assessment Year : Na M/S. Swamy Vivekananda Educational Vs. Cit (Exemptions), Society (Regd.), Bengaluru. C A No-5A, 3Rd Cross, B S K 1St State, 2Nd Block, Bengaluru – 560 050. Pan : Aaats 3988 D Appellant Respondent Assessee By : Shri. Pundarikaksha, Ca Revenue By : Shri. Ramanathan, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 10.06.2024 Date Of Pronouncement : 10.06.2024
For Appellant: Shri. Pundarikaksha, CAFor Respondent: Shri. Ramanathan, Addl. CIT(DR)(ITAT), Bengaluru
Section 12ASection 12A(1)(ac)
12A(1)(ac)(iii) of the Income Tax Act, 1961 is reproduced as under :
“where the trust or institution has been provisionally registered u/s.12AB, at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever is earlier".
4. In view of the above, the application filed in Form
