In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
II) in a case referred to in sub-clause (B) of clause (iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard;] (iii) ……. 5. The Commissioner of Income Tax (Exemption),Pune in the case of the Assessee held that the Activities of the Assessee had commenced in 18/01/2014, hence the assessee was liable