CHAUDHARY HARCHAND SINGH ATMA RAM EDUCATION TRUST,ROORKEE vs. CIT(E), LUCKNOW
In the result, the appeal of the assessee is dismissed
ITA 6240/DEL/2017[2016-17]Status: DisposedITAT Dehradun15 Dec 2022AY 2016-17
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No.6240/Del./2017: Asstt. Year: 2016-17 Chaudhary Harchand Singh Atma Vs Cit(E), Ram Education Trust, Lucknow C/O. Parikshit Aggarwal Fca, House No. 1238, Sec-22B, Chandigarh (Appellant) (Respondent) Pan No. Aabtc2457J Assessee By : Sh. None Revenue By : Smt. Mayank Prabha Tomar, Sr. Dr Date Of Hearing: 14.12.2022 Date Of Pronouncement: 16.12.2022
For Appellant: Sh. NoneFor Respondent: Smt. Mayank Prabha Tomar, Sr. DR
Section 12ASection 13(1)(c)Section 13(3)
Section 12AA of the Income Tax Act, 1961. 2. That on the facts, circumstances and legal position of the case, the Worthy CIT has erred in rejecting the application of the appellant for grant of registration u/s 12AA of the Act even when the objects of the appellant are charitable in nature. Worthy CIT
(A) further erred in not understanding
