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

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

iii) of first proviso to section 80G(5) of the Act merely because a provisional registration is still in force. 10. That due to inadvertence, procedural confusion, and the bona fide belief that the application had been rejected merely for statistical purposes and not through a final adjudication, the appellant did not file an appeal immediately. Moreover, the appellant