Appeal is allowed for statistical purposes
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
2. For that the Id. CIT(A) erred in not holding that the id. AO was not justified in not allowing statutorily allowable deduction under sections 11 and 12 of the Act to the assessee on the ground that the low regarding registration/approval has been amended from 01.06.2020 and in case of the assessee new registration/approval details