AGRICULTURE SKILL COUNCIL OF INDIA,GURGAON vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
In the result, appeal of the Assessee is dismissed
ITA 1066/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh22 May 2025AY 2022-23
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)
For Appellant: Shri Somil Aggarwal, Advocate (Virtual)For Respondent: Shri Manav Bansal, CIT, DR
Section 12ASection 8Section 80GSection 80G(5)(iii)
section 80G. During the course of proceedings, the Ld. CIT (Exemptions) issued notices to the assessee seeking documents to verify the genuineness of activities and compliance with the objectives specified in its Memorandum of Association. Though partial replies were filed, upon examination of the submissions, the Ld. CIT (Exemptions) found that the income of the assessee was largely derived