In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under 16 ITA.Nos.278 & 279/COCH./2024 section 12AA, for approval under section 80G shall be provisionally approved or registered for three years on the basis of application without detailed enquiry even in the cases where activities of the entity are yet to begin