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Appeal stands dismissed
Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.2053/Mds/2014 आयकर अपील सं./Ita Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/S Pkd Trust, The Income Tax Officer, Pkd Matriculation School, V. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. Pan : Aaaap 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent)
10(23C)(vi) of the Act stood rejected by the CCIT by his order dated 24.06.2013. As to the claim of the assessee that registration under Section 12AA of the Act granted to it by Chief Commissioner of 8 I.T.A. No.2053/Mds/14 I.T.A. Nos.1820 & 1819/Mds/16 Income Tax on 28.07.2015 was relevant for the impugned assessment year also, it is required