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)
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