INVESTOR FINANCIAL EDUCATION ACADEMY,CHENNAI vs. ITO (EXEMPTION) - 4, CHENNAI
In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee
ITA 3006/CHNY/2018[2018-19]Status: DisposedITAT Chennai12 Apr 2022AY 2018-19
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2
For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 12ASection 2(15)Section 25Section 80G(5)(vi)
80G(5)(vi) as well as 12AA of the Income Tax Act, 1961 relevant to the assessment year 2018-19. 2. Brief facts of the case are that the assessee originally filed the application in Form No. 10A for registration under section 12AA of the
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I.T.A. Nos. 3006 & 3007/Chny/18
Act on 02.03.2017. The ld. CIT(E), vide his order