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Section 80G(5)5 Section 80G2

PURVANCHAL CHINMAYA SEVA TRUST,GUWAHATI, ASSAM vs. INCOME TAX OFFICER, WARD-2(3) (EXEMP), WARD-2(3) (EXEMP), GUWAHATI, GUWAHATI, ASSAM

Appeal is allowed for statistical purposes

ITA 125/GTY/2025[2023-24]Status: DisposedITAT Guwahati25 Aug 2025AY 2023-24

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12ASection 154Section 80GSection 80G(5)

delay is hereby condoned and the appeal is admitted for adjudication. 2. In this case, the appeal arises from the order under Section 80G of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Exemptions)], Kolkata [hereafter “the Ld. CIT(E)”], dated 27.01.2023. We find that in the impugned order, there is a very