AGRICULTURE SKILL COUNCIL OF INDIA,GURGAON vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, appeal of the Assessee is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

5)(iii) of the Income Tax Act, 1961 (“the Act”) was rejected. 2. The assessee is a company incorporated under Section 8 of the Companies Act, 2013, and claims to be engaged in charitable activities relating to skill development in the agriculture sector. The assessee filed an application in Form No. 10AB seeking registration under section 80G. During the course